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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Claim of weighted deduction @ 200% made us/ 35(2AB) - need for ...

Income Tax

September 16, 2019

Claim of weighted deduction @ 200% made us/ 35(2AB) - need for production of Form NO.3CL - The year under consideration being AY 2014-15, the same would fall prior to 1/4/2016 and hence the tax authorities are not justified for insisting on production of Form NO.3CL for allowing deduction u/s 35(2AB) - AT

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  1. In the absence of filing approval in Form 3CL by the assessee, no expenses claimed under section 35(2AB) allowed - AT

  2. Claim of weighted deduction u/s.35(2AB) - The assessee has furnished Form No.3CK to the Department of Scientific and Industrial Research(DSIR) but till date the approval...

  3. Weighted deduction u/s.35(2AB) - capital and revenue expenditure incurred on in-house R & D facility - It is not in dispute that the Assessee in the present case...

  4. Weighted deductions claimed u/s 35(2AB) - The petitioner challenged the restriction of the eligibility period for weighted deductions on R&D expenditure, contending it...

  5. Weighted deduction on R&D expenditure claimed u/s 35(2AB) - Claim denied for want of requisite approval received from DSIR - If the appellant is aggrieved by the denial...

  6. Disallowance of weighted deduction u/s. 35(2AB) - research and development (R&D) expenditure - The Income Tax Appellate Tribunal (ITAT) considered the arguments...

  7. Deduction u/s 35(2AB) - Expenditure which was not eligible for weighted deduction u/s 35(2AB) - scientific research and development expenditure - such R&D expenditure...

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  9. Weighted deduction u/s 35(2AB) - the entire claim of weighted deduction claimed by the assessee cannot be acceded to over and above the restriction made by the DSIR....

  10. Disallowance of weighted deduction u/s 35(2AB) - non receipt of form No.3CM - expenditure incurred on Research & Development activity - The non receipt of form No.3CM...

 

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