https://www.taxtmi.com/caselaws?id=403238 The Tribunal upheld the decision of the Ld. CIT(A) to allow the deduction under section 35(2AB) for the Sipaigachhi unit, emphasizing that recognition of the R&D facility by DSIR is sufficient for claiming the deduction, regardless of the approval date. The case was remanded to the AO for verification of the actual expenditure incurred by the assessee for the Sipaigachhi R&D unit. The appeal of the revenue was partly allowed. en-us Wed, 13 Jan 2021 00:00:00 +0530 Fri, 22 Jan 2021 11:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403238 The Tribunal upheld the decision of the Ld. CIT(A) to allow the deduction under section 35(2AB) for the Sipaigachhi unit, emphasizing that recognition of the R&D facility by DSIR is sufficient for claiming the deduction, regardless of the approval date. The case was remanded to the AO for verification of the actual expenditure incurred by the assessee for the Sipaigachhi R&D unit. The appeal of the revenue was partly allowed. Case-Laws Income Tax Wed, 13 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403238