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2023 (8) TMI 72 - ITAT DELHIDeduction u/s 35(2AB) - claim denied as assessee had not submitted the application on form 3CK - R&D expenditure incurred by the assessee recognized R&D Centre duly approved by DSIR HELD THAT:- As during the appellate proceedings the assessee has sought time for filing Form 3CM from DSIR but the same has not been filed. We deem it fit to restore the issue involved in the Appeal to the file of CIT(A) with a direction to the assessee to file Form 3CM issued by DSIR within the reasonable time and once the assessee produces the requisite documents of granting necessary approval to the assessee, the CIT(A) shall decide the matter afresh in respect of entitlement of the assessee for claiming deduction u/s 35(2AB) of the Act in accordance with law. Assessee appeal allowed for statistical purpose.
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