M/s. Ashok Leyland Ltd. v. The DCIT

Parties Involved

Facts Summary

The case involves cross appeals by M/s. Ashok Leyland Ltd. (assessee) and the Department (Revenue) against the order of the Commissioner of Income Tax (Appeals) for the Assessment Year 2010-11. The assessee appealed against the disallowance of weighted deduction on R&D expenses, disallowance of software expenditure, disallowance of depreciation and maintenance cost of aircrafts, and disallowance of depreciation on UPS. The Department appealed against the allowance of depreciation and maintenance cost of aircrafts and depreciation on UPS.…

Legal Issues

• 1. Disallowance of weighted deduction on R&D expenses
• 2. Disallowance of software expenditure
• 3. Disallowance of depreciation and maintenance cost of aircrafts
• 4. Disallowance of depreciation on UPS

Judgment Outcome

Decided in favour of Assessee.

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