https://www.taxtmi.com/caselaws?id=216456 The High Court held that the Tribunal erred in not obtaining the opinion of the Central Board of Direct Taxes regarding whether the activities constituted scientific research. Despite this, the Court upheld the Tribunal's decision to allow the deduction claimed by the assessee, as the Assessing Officer failed to seek the required reference. The Court emphasized the importance of seeking the prescribed authority's opinion in cases involving scientific research deductions and highlighted the expansive interpretation of "scientific research" under the Income Tax Act. All appeals were dismissed. en-us Tue, 21 Aug 2012 00:00:00 +0530 Tue, 26 May 2026 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216456 The High Court held that the Tribunal erred in not obtaining the opinion of the Central Board of Direct Taxes regarding whether the activities constituted scientific research. Despite this, the Court upheld the Tribunal's decision to allow the deduction claimed by the assessee, as the Assessing Officer failed to seek the required reference. The Court emphasized the importance of seeking the prescribed authority's opinion in cases involving scientific research deductions and highlighted the expansive interpretation of "scientific research" under the Income Tax Act. All appeals were dismissed. Case-Laws Income Tax Tue, 21 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216456