TMI Blog2018 (12) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... e facility, but for the purpose of ‘in -house’ research - decided against revenue. - I.T.A. Nos. 1772 & 1773/HYD/2017 - - - Dated:- 14-9-2018 - Smt. P. Madhavi Devi, Judicial Member And Shri S. Rifaur Rahman, Accountant Member For the Assessee : Shri C.P. Ramaswami For the Revenue : Smt. Alka Rajvanshi Jain ORDER PER S. RIFAUR RAHMAN, A.M.: These are Revenue appeals against the common of Ld. CIT(A)-11, Hyderabad, dated 09.08.2017. The only issue in these appeals is with reference to weighted deduction allowed by Ld. CIT(A) on the clinical trials conducted outside the in-house R D facility which was disallowed by A.O. on the reason that the same was not certified by Prescribed Authority (DSIR) in Form 3CL. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s part of clinical drug trials and is must for obtaining the product approvals. Further, the company's in-house R D facilities are duly approved by the prescribed author ity DSIR and Form No. 3CMs were already submitted, during the course of assessment proceedings and the expenditure is wholly and exclusively incurred by the company on its duly approved in-house research facilities. As far as Form NO. 3CL is concerned, it is only a report to be submitted by the prescribed authority to the Director General (Income Tax Exemptions). Simply because DSIR has not reported a particular amount it should not be disallowed when the expenditure incurred by the company is wholly and ex clusively for and on its Approved Facility. It is expressly pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AYs 2011-12 and 2012-13 by CIT(A)- 11, Hyderabad vide order dated 24/08/2016. 5. After considering the submissions of the assessee, the CIT(A) following his decision in assessee s own case for earlier years (supra), deleted the disallowance made by the AO. 6. Ld. DR relied on the order of AO, while, ld. AR of the assessee submitted that the issue in dispute is squarely covered by the decision of the coordinate bench of this Tribunal in assessee s own case for AYs 2011 - 12 and 2012-13 in ITA Nos. 1604 1605/Hyd/2016, vide order dated 20/07/2018, a copy of which is filed on record. 7. Considered the rival submissions and perused the material on record. We find that similar issue came up for consideration before the coordinate bench ..... X X X X Extracts X X X X X X X X Extracts X X X X
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