https://www.taxtmi.com/caselaws?id=262846 The Tribunal quashed the Section 153A proceedings for the assessment years 2002-03 to 2005-06, rendering related disallowances infructuous. Disallowances under Section 80HHC, 80JJAA, 80G, staff welfare expenses, miscellaneous expenses, and interest expenditure were not adjudicated due to the quashing of proceedings. For the assessment years 2007-08 and 2008-09, the Tribunal upheld the deletion of disallowances under Section 35(2AB) for clinical trial expenses and directed re-examination of book profit under Section 115JB for 2008-09. The Revenue's appeals were dismissed. en-us Fri, 14 Aug 2015 00:00:00 +0530 Fri, 21 Aug 2015 07:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262846 The Tribunal quashed the Section 153A proceedings for the assessment years 2002-03 to 2005-06, rendering related disallowances infructuous. Disallowances under Section 80HHC, 80JJAA, 80G, staff welfare expenses, miscellaneous expenses, and interest expenditure were not adjudicated due to the quashing of proceedings. For the assessment years 2007-08 and 2008-09, the Tribunal upheld the deletion of disallowances under Section 35(2AB) for clinical trial expenses and directed re-examination of book profit under Section 115JB for 2008-09. The Revenue's appeals were dismissed. Case-Laws Income Tax Fri, 14 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262846