TMI BlogExpenditure on scientific research u/s 35(1) - Tribunal itself ought not to have decided this question...Expenditure on scientific research u/s 35(1) - Tribunal itself ought not to have decided this question without the opinion of the prescribed authority - the reference ought to have been sought by the revenue before the Board to the prescribed authority and not having done so, the Tribunal was justified in reversing the orders of the revenue authorities rejecting the assessee's claim for deduction. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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