https://www.taxtmi.com/caselaws?id=347554 The Tribunal remitted the case back to the Commissioner of Income-tax (Appeals) to decide the appeal afresh on the merits of the disallowance under Section 35(2AB), emphasizing the need to address the substantive issue rather than procedural technicalities. The appeal was allowed for statistical purposes, directing the assessee to submit DSIR approval and relevant evidence for examination. en-us Thu, 31 Aug 2017 00:00:00 +0530 Wed, 06 Sep 2017 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347554 The Tribunal remitted the case back to the Commissioner of Income-tax (Appeals) to decide the appeal afresh on the merits of the disallowance under Section 35(2AB), emphasizing the need to address the substantive issue rather than procedural technicalities. The appeal was allowed for statistical purposes, directing the assessee to submit DSIR approval and relevant evidence for examination. Case-Laws Income Tax Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347554