https://www.taxtmi.com/caselaws?id=246094 The Tribunal partly allowed the assessee's appeal, directing verification of approval for in-house scientific research under Section 35(2AB) and re-examination of the nature of expenditure. The Tribunal upheld re-examination of bad debts claim under Section 36(1)(vii) and dismissed the Revenue's appeal. Procedural compliance and substantive fulfillment were emphasized for deductions and allowances under the Income Tax Act. en-us Wed, 12 Feb 2014 00:00:00 +0530 Wed, 16 Apr 2014 12:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246094 The Tribunal partly allowed the assessee's appeal, directing verification of approval for in-house scientific research under Section 35(2AB) and re-examination of the nature of expenditure. The Tribunal upheld re-examination of bad debts claim under Section 36(1)(vii) and dismissed the Revenue's appeal. Procedural compliance and substantive fulfillment were emphasized for deductions and allowances under the Income Tax Act. Case-Laws Income Tax Wed, 12 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246094