Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2016 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 38 - AT - Income TaxDeduction u/s 35(2AB) denied - Held that:- Since the approval as required u/s 35(2AB) of the Act r.w.rule 6 was not obtained from the prescribed authority, this Tribunal is of the considered opinion that the assessee is not entitled for any deduction u/s 35(2AB) of the Act. Therefore, this Tribunal do not find any infirmity in the order of the CIT(A) and accordingly the same is confirmed. - Decided against assessee.
|