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Issues: Disallowance under Section 35(2AB) of the Income-tax Act, 1961 for clinical trial expenses incurred outside the approved facility and the consequential course of disposal.
Analysis: The impugned order dealt only with the disallowance relating to clinical trial expenses said to have been incurred outside the approved facility. As the same issue was already pending consideration before the High Court in another connected appeal, the Court found it appropriate to interfere only to the limited extent necessary and to send the matter back for disposal along with the connected appeal. No opinion was expressed on the merits.
Conclusion: The impugned order was set aside only for the limited issue concerning disallowance under Section 35(2AB) of the Income-tax Act, 1961, and the appeal was remanded to the High Court for fresh consideration along with the connected matter.
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