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2019 (4) TMI 1727 - AT - Income TaxDisallowance u/s 263 - disallowance of weighted deduction under section 35(2AB) - HELD THAT:- We find that the issue of disallowance of weighted deduction stands allowed by the Ld. CIT (A) , Tribunal , Hon’ble High Court in SUN PHARMACEUTICAL INDUSTRIES LTD. [2017 (8) TMI 933 - GUJARAT HIGH COURT] and Hon`ble Supreme Court [2018 (7) TMI 1454 - SC ORDER] holding that merely because the prescribed authority failed to send intimation In Form No. 3CL, would not be reason enough to deprive the assessee`s claim of deduction under section 35(2AB) of the Act. In view of this matter, respectively following the order of above mentioned authorities, we do not find any infirmity in the order of CIT (A), accordingly, same is upheld. Exconsequenti, the Ground No. 1.1 to 1.5 of the Revenue are therefore, dismissed.
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