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2010 (11) TMI 582 - CALCUTTA HIGH COURTRejection of application for approval / renewal under section 35(1)(ii) - Held that:- though it has been found by the authority "that, adequate scientific research activity, which is an essential requirement to qualify for approval under section 35(1)(ii) of the Income-tax Act has not been carried out" by the petitioner and it has been concluded that the application of the petitioner "is not a fit case for grant of approval", however, no reason has been mentioned in support of the order. - the impugned order is cryptic as it does not disclose the basis or reasons for rejection. - CBDT directed to forward the application to the authority concerned of the Central Government for disposal of the application of the petitioner for renewal of approval under section 35(1)(ii) of the Act.
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