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2024 (3) TMI 97 - ITAT VISAKHAPATNAMDisallowance of weighted deduction u/s. 35(2AB) - appellant was not carrying on research activity at the address mentioned in Form 3CL but incurred at Kalunga, Rourkela - amount certified by the Ministry of Science and Technology, Government of India in Form-3CL - HELD THAT:- From From-3CL, we find that the total expenditure incurred for in-house R & D facility eligible for deduction u/s. 35(2AB) is Rs. 22.68 Lakhs. The amount has been claimed u/s. 35(1) of the Act as deduction by the assessee while filing the revised return o f income. The pleading of the Ld. AR is that the actual expenditure which was not disputed by the Revenue and which is certified by the Ministry of Science and Technology may be allowed during the impugned assessment year without any weighted deduction deserves consideration. Thus since the amount certified by the Ministry of Science and Technology, Government of India in Form-3CL amounting to Rs. 22.68 Lakhs corresponds with the claim made by the assessee while filing the return of income, we direct the Ld. AO to allow the actual expenditure incurred by the assessee for in-house R & D facility. Accordingly, these grounds raised by the assessee are allowed.
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