https://www.taxtmi.com/caselaws?id=236470 The ITAT upheld the CIT(A)'s decision, allowing a 100% deduction under section 35(2AB) for R&D expenditure, with provision for a 150% deduction upon receipt of the DSIR certificate. The issue of disallowance on account of sales tax deferment was remanded to the AO for further examination. The appeals were dismissed on 15/07/2013. en-us Mon, 15 Jul 2013 00:00:00 +0530 Thu, 29 Aug 2013 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236470 The ITAT upheld the CIT(A)'s decision, allowing a 100% deduction under section 35(2AB) for R&D expenditure, with provision for a 150% deduction upon receipt of the DSIR certificate. The issue of disallowance on account of sales tax deferment was remanded to the AO for further examination. The appeals were dismissed on 15/07/2013. Case-Laws Income Tax Mon, 15 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236470