https://www.taxtmi.com/caselaws?id=217449 The Tribunal allowed the Revenue's appeal for statistical purposes, emphasizing the importance of thorough examination and documentation to support deductions under the Income-tax Act. The Tribunal set aside the Commissioner's decision and directed the Assessing Officer to re-examine the research and development expenditure claim, stressing the necessity of providing complete information on purchases for proper deduction determination. en-us Mon, 09 Jul 2012 00:00:00 +0530 Mon, 15 Oct 2012 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217449 The Tribunal allowed the Revenue's appeal for statistical purposes, emphasizing the importance of thorough examination and documentation to support deductions under the Income-tax Act. The Tribunal set aside the Commissioner's decision and directed the Assessing Officer to re-examine the research and development expenditure claim, stressing the necessity of providing complete information on purchases for proper deduction determination. Case-Laws Income Tax Mon, 09 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217449