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2019 (11) TMI 1560 - AT - Income TaxExpenditure on scientific research u/s. 35(1)(ii) - subsequent to the payment of such sum by the assessee, the approval granted to the association, university, college or other institution referred to in clause (ii) or clause (iii) has been withdrawn - disallowance was made by the AO merely on this basis that CBDT had withdrawn the benefit - HELD THAT:- This explanation becomes applicable and as per this explanation, disallowance cannot be made merely on this basis that subsequent to the payment of sum in question by the assessee, the approval granted to the association, university, college or other institution referred to in clause (ii) or clause (iii) of section 35(1) has been withdrawn. There is no other basis given by the AO for making disallowance. The Tribunal order cited by ld. AR of assessee having been rendered in the case of DCIT Vs. Maco Corporation (India) Pvt. Ltd [2018 (3) TMI 811 - ITAT KOLKATA] is also applicable in the facts of present case and hence, respectfully following this Tribunal order, we delete the disallowance made by the AO u/s. 35(1)(ii) of the IT Act. Appeal filed by the assessee is allowed.
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