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2018 (10) TMI 429 - AT - Income TaxClaim u/s 35(2AB)(1) denied - assessee failed to produce original copies of duly approved Form 3CK, 3CL and 3CM, from the Department of Scientific & Industrial Research (DSIR) - Held that:- The facts in the case of M/s. Texmaco Rail & Engineering (2017 (9) TMI 958 - ITAT KOLKATA) is different from the facts of case on hand for the reason, that the M/s Texmaco Rail & Engineering had produced copies of certificate of registration from 1st April, 2010 to 31st March, 2019, issued by DSIR. It had also filed copies of details of approval prescribed in Form 3CM for the subsequent Financial Year 2015-16. In the case on hand, certificate of registration for the impugned Assessment Year has not been produced by the assessee. Thus, this case-law does not apply. - Decided against assessee.
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