https://www.taxtmi.com/caselaws?id=253954 The Tribunal allowed the appeals for statistical purposes, directing the Assessing Officer to follow the procedure under section 35(3) to determine the nature of the expenditures and their eligibility for deduction under section 35. The final decision on the allowability of the deductions will depend on the outcome of the reference made under section 35(3). en-us Wed, 03 Dec 2014 00:00:00 +0530 Tue, 19 May 2015 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253954 The Tribunal allowed the appeals for statistical purposes, directing the Assessing Officer to follow the procedure under section 35(3) to determine the nature of the expenditures and their eligibility for deduction under section 35. The final decision on the allowability of the deductions will depend on the outcome of the reference made under section 35(3). Case-Laws Income Tax Wed, 03 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253954