Authority Details

  • Authority: Commissioner of Income Tax (Appeals)-47, Mumbai
  • Order passed under: Section 250 of the Income Tax Act, 1961
  • Assessment Years Covered: 2015-16 to 2024-25 (10 years)
  • Date of Order Receipt: September 01, 2026

Order Details and Financial Impact

The Income Tax Appellate Authority deleted various additions made by the Assessing Officer, resulting in:

  • Reduction in MAT credit by ₹16.94 crores (compared to ₹28.93 crores reduction in the original Assessing Officer's order)
  • Reduction in tax liability by ₹11.99 crores
  • Reduction in contingent liability by ₹11.99 crores

Company Position and Future Action

The Company, in consultation with its tax experts, is of the opinion that the balance additions sustained by CIT(A)-47 are not tenable in law. DCW Limited will pursue appeals against the balance additions sustained in the order(s) under applicable laws.

Disclosure Signatory

  • Designation: Sr. General Manager (Legal)
  • Membership No.: ACS-22527
  • Signing Date: September 02, 2026 at 19:50:16 +05'30'