https://www.taxtmi.com/caselaws?id=389479 The tribunal partly allowed the appeals for statistical purposes, remitting the issue of disallowance under Section 35(2AB) back to the Assessing Officer for fresh adjudication. The assessee was granted the opportunity to provide additional evidence to support their claim for deductions, particularly regarding the director's involvement in R&D activities. The tribunal directed the AO to re-adjudicate the issue after affording the assessee a due opportunity for a hearing. en-us Wed, 27 Nov 2019 00:00:00 +0530 Sat, 07 Dec 2019 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389479 The tribunal partly allowed the appeals for statistical purposes, remitting the issue of disallowance under Section 35(2AB) back to the Assessing Officer for fresh adjudication. The assessee was granted the opportunity to provide additional evidence to support their claim for deductions, particularly regarding the director's involvement in R&D activities. The tribunal directed the AO to re-adjudicate the issue after affording the assessee a due opportunity for a hearing. Case-Laws Income Tax Wed, 27 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389479