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2022 (7) TMI 802 - DELHI HIGH COURTDeductions u/s 35(2AB) - expenditure incurred by the Petitioner in Form 3CL - HELD THAT:- Having heard learned counsel for the parties, this Court is of the view that DSIR is statutorily bound to issue the Form 3CL within 120 days in accordance with Rule 6(7A)(ba) - no restrained DSIR from issuing Form 3CL for any other assessment year. Consequently, the present writ petitions are allowed with a direction to the DSIR to issue reports on the expenditure incurred by the Petitioner for the Assessment Years 2017-18, 2018-19 and 2020-21 in Form 3CL within six weeks. With the above direction, present writ petitions stand disposed of.
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