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2019 (12) TMI 362 - AT - Income TaxDepartment of Scientific and Industrial Research (DSIR) - claim made under Section 32(2AB) - assessee claimed weighted deduction @ 200% of expenditure incurred - HELD THAT:- When the AO has disallowed the claim of the assessee, then at the first available time before the First Appellate Authority the assessee ought to have produced all these details so that a report could be called for from the Assessing Officer and it could be ascertained his actual role in the research activity. In earlier years, no such disallowance was made by the Assessing Officer – even in scrutiny assessment. The assessment order for Assessment Year 2011-12 has been placed on record. A perusal of this order would indicate that there is no discussion on the claim made under Section 13(2AB) of the Act. In other words, it is not ascertainable whether any claim was available in that year or not. Faced with above situation and in the interest of justice, we deem it appropriate to remit this issue to the file of the learned Assessing Officer for fresh adjudication. The assessee will be at liberty to submit any evidence exhibiting the role of Mr. Dhiran Shah as an Executive Director-cum-Chief Technology Officer helping the research activity. In case it is established that he was hired in the research activity related work and he has played an active role in the research operations, then the expenditure incurred towards his salary will qualify for grant of deduction under Section 35(2AB) - Assessing Officer shall re-adjudicate this issue after providing due opportunity of hearing to the assessee.
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