Deduction u/s 35(2AB) - approval by DSIR not taken - Since the ...

Pending Decision on Tax Deduction Approval by DSIR; Assessing Officer Awaits High Court Verdict for Re-computation.

January 24, 2024

Case Laws Income Tax AT

Deduction u/s 35(2AB) - approval by DSIR not taken - Since the related issue of approval by DSIR, is pending adjudication before the Hon’ble High Court, therefore, for maintaining judicial discipline, we are not expressing our view on the merit of issue, same is kept opened. The AO is hereby directed to re-compute the disallowance after the decision of Hon’ble High Court. - AT

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Deduction u/s 35(2AB) - approval by DSIR not taken - Since the ...

Pending Decision on Tax Deduction Approval by DSIR; Assessing Officer Awaits High Court Verdict for Re-computation.

January 24, 2024

Case Laws Income Tax AT

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