https://www.taxtmi.com/highlights?id=5266 Expenditure on scientific research u/s 35(1) - Tribunal itself ought not to have decided this question without the opinion of the prescribed authority - the reference ought to have been sought by the revenue before the Board to the prescribed authority and not having done so, the Tribunal was justified in reversing the orders of the revenue authorities rejecting the assessee's claim for deduction. - HC en-us Tue, 11 Sep 2012 14:16:56 +0530 Tue, 11 Sep 2012 14:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=5266 Expenditure on scientific research u/s 35(1) - Tribunal itself ought not to have decided this question without the opinion of the prescribed authority - the reference ought to have been sought by the revenue before the Board to the prescribed authority and not having done so, the Tribunal was justified in reversing the orders of the revenue authorities rejecting the assessee's claim for deduction. - HC Highlights Income Tax Tue, 11 Sep 2012 14:16:56 +0530 https://www.taxtmi.com/highlights?id=5266