https://www.taxtmi.com/caselaws?id=391699 The Tribunal partly allowed the appeal filed by the assessee. The restriction of weighted deduction under section 35(2AB) was upheld as per the DSIR certificate, while the disallowance under section 14A read with Rule 8D was deleted due to the absence of exempt income. en-us Thu, 26 Dec 2019 00:00:00 +0530 Wed, 05 Feb 2020 14:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391699 The Tribunal partly allowed the appeal filed by the assessee. The restriction of weighted deduction under section 35(2AB) was upheld as per the DSIR certificate, while the disallowance under section 14A read with Rule 8D was deleted due to the absence of exempt income. Case-Laws Income Tax Thu, 26 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391699