Eradicatus Infectus Pvt. Ltd. vs. DCIT
Case No: ITA No.3934/Del/2025
Court: Income Tax Appellate Tribunal
Bench: Delhi Bench
Date: 2/6/2026
Parties Involved
appellantEradicatus Infectus Pvt. Ltd.
respondentDCIT
Facts Summary
The assessee-company, Eradicatus Infectus Pvt. Ltd., incorporated on 04.12.2019, is engaged in the business of Healthcare & Lifesciences Industry & Medical Devices/ Bio Medical Sector. The company filed its Income Tax Return for AY 2023-24 on 31.10.2023, declaring NIL income after claiming a deduction of Rs. 3,56,22,482/- under section 80IAC of the Income Tax Act, 1961. The company has been recognized as a Startup by the Department for Promotion of Industry and Internal Trade and has obtained a …
Decision in favour of
Assessee
Legal Issues
- 1. Disallowance of deduction claimed under section 80IAC due to non-filing of Form 10CCB.
Precedents Relied Upon
10 precedents cited in this judgement.