https://www.taxtmi.com/caselaws?id=368463 The Tribunal upheld the order of the First Appellate Authority, dismissing the appeal of the assessee. The decision was based on the assessee's failure to meet the requirements under section 35(2AB)(1) of the Income Tax Act, 1961, by not providing necessary documentation, including the certificate of registration from DSIR for the relevant assessment year. The Tribunal emphasized the strict interpretation of exemption notifications and the burden of proof on the assessee to establish eligibility for exemptions, citing a recent judgment of the Supreme Court. en-us Fri, 05 Oct 2018 00:00:00 +0530 Tue, 09 Oct 2018 06:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368463 The Tribunal upheld the order of the First Appellate Authority, dismissing the appeal of the assessee. The decision was based on the assessee's failure to meet the requirements under section 35(2AB)(1) of the Income Tax Act, 1961, by not providing necessary documentation, including the certificate of registration from DSIR for the relevant assessment year. The Tribunal emphasized the strict interpretation of exemption notifications and the burden of proof on the assessee to establish eligibility for exemptions, citing a recent judgment of the Supreme Court. Case-Laws Income Tax Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368463