https://www.taxtmi.com/caselaws?id=241791 The Tribunal dismissed the Revenue's appeal and allowed the assessee's appeal for statistical purposes, directing the AO to verify the R&D expenditure's eligibility under section 35(2AB). The Tribunal's decisions were based on consistency with previous rulings and the lack of substantive evidence from the Revenue to justify the disallowances and adjustments. en-us Fri, 20 Dec 2013 00:00:00 +0530 Thu, 08 Dec 2022 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241791 The Tribunal dismissed the Revenue's appeal and allowed the assessee's appeal for statistical purposes, directing the AO to verify the R&D expenditure's eligibility under section 35(2AB). The Tribunal's decisions were based on consistency with previous rulings and the lack of substantive evidence from the Revenue to justify the disallowances and adjustments. Case-Laws Income Tax Fri, 20 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241791