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2016 (7) TMI 1278 - ITAT AHMEDABADDisallowance of R&D expenses and royalty expenses - CIT-A deleted addition - rectification of mistake - Held that:- Hon’ble Tribunal in earlier AY agreed with the submissions of the Assessee and held that Tribunal had mistakenly decided on the issue of Research and Development expenses and disallowance of Royalty expenses and hence the grounds of Revenue in respect of R&D expenses and royalty expenses for AY 1996-97 was dismissed on account of it not being arising out of CIT(A)’s order also confimed by HC [2011 (4) TMI 1454 - HIGH COURT OF GUJARAT]. - Decided against revenue
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