paid testing charges amounting to Rs. 3,22,128/-
to Electronic Regional testing Laboratory and Rs. 56,120/- to
Electronic Corporation of India ... further noted that as per the copy of
receipt issued by Electronic Regional testing laboratory and Electronic
Corporation of India, they are liable of service
designing change in product
and Rs.1,80,000/- paid to Electronics Regional Test Laboratory (West)
(Govt. Dept like ISI) for issuing a certificate regarding
Further, it was submitted, the bright line test adopted
by the Tribunal, Special Bench, in L.G. Electronics India Pvt. Ltd
(supra) was disapproved ... conveniently ignoring the fact that the bright line test
method adopted in case of L.G. Electronics India Pvt. Ltd. (supra) was
27
Johnson
Ima -Pg India Ltd , Mumbai vs Department Of Income Tax on 20 September, 2011
IN
business of manufacturing, assembly, servicing & trading in power
equipments, electronic instruments, test and measuring, industrial control
2
ITA No.6931/Mum/2010
equipments ... company had made an advance to a related concern viz. Aplabs Seba
Electronics Ltd., amounting to Rs.23,13,002/-. It was further noticed that
diamonds weighs 1 carat and on test check on the very accurate weighing scales and very modern electronic scales used by the assessee, one piece ... there may be another lot of diamonds weighing one carat where on test check one piece of diamond weighs 1/500 of a carat, that
chamber. oven, fitting it with electronic
items for control of temperature humidity. Further, such product has
to go through testing validation of control
been submitted there is no
sanction to application of Bright Line Test on the basis of presumed /
18
M/s Godrej Consumer Products Ltd.
Assessment ... conveniently ignoring the fact that the bright line test method adopted in case of L.G.
Electronics India Pvt. Ltd. (supra) was disapproved
stands satisfied. The test under
11
ITA No.4218/Mum/2018
M/s. Zicom Electronic Security System Ltd.,
the first part of Section
Thermo Fisher Scientific India P. ... vs Dcit 15(3)(1), Mumbai on 16 July, 2025
