https://www.taxtmi.com/caselaws?id=178904 HC held for the assessee that where eligibility for deduction under s.35(2AB) and the scope of s.43(4) arise, the Assessing Officer must refer questions to the Board to obtain certification from the prescribed authority and cannot re-examine or set aside the prescribed authority's Form No.3CL certificate. The prescribed authority's determination on whether expenditure or acquisition of rights constitutes scientific research is final and outside the AO's domain; consequently the AO cannot sit in judgment over that expert certificate. en-us Fri, 24 Apr 2015 00:00:00 +0530 Fri, 05 Sep 2025 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178904 HC held for the assessee that where eligibility for deduction under s.35(2AB) and the scope of s.43(4) arise, the Assessing Officer must refer questions to the Board to obtain certification from the prescribed authority and cannot re-examine or set aside the prescribed authority's Form No.3CL certificate. The prescribed authority's determination on whether expenditure or acquisition of rights constitutes scientific research is final and outside the AO's domain; consequently the AO cannot sit in judgment over that expert certificate. Case-Laws Income Tax Fri, 24 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178904