https://www.taxtmi.com/caselaws?id=9585 The High Court held that the Assessing Officer was obligated to refer the matter to the prescribed authority for its opinion before disallowing the claim for scientific research expenditure. As the Assessing Officer failed to make the reference as directed by the Tribunal and required under the law, the court upheld the Tribunal's decision to allow the appeal. The court emphasized the importance of compliance with statutory provisions and dismissed the Revenue's appeal, stating that no substantial question of law arose from the decision. en-us Mon, 29 Aug 2005 00:00:00 +0530 Sat, 27 Jun 2009 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9585 The High Court held that the Assessing Officer was obligated to refer the matter to the prescribed authority for its opinion before disallowing the claim for scientific research expenditure. As the Assessing Officer failed to make the reference as directed by the Tribunal and required under the law, the court upheld the Tribunal's decision to allow the appeal. The court emphasized the importance of compliance with statutory provisions and dismissed the Revenue's appeal, stating that no substantial question of law arose from the decision. Case-Laws Income Tax Mon, 29 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9585