https://www.taxtmi.com/caselaws?id=405088 The Tribunal dismissed the appeal for AY 2010-11, upholding the disallowance of the deduction due to the lack of approval during the relevant previous year. However, for AY 2011-12, the Tribunal allowed the deduction, recognizing that the R&D facility was approved within the relevant year, aligning with judicial precedents that the date of approval is not the cut-off date for eligibility. en-us Tue, 09 Mar 2021 00:00:00 +0530 Thu, 11 Mar 2021 09:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405088 The Tribunal dismissed the appeal for AY 2010-11, upholding the disallowance of the deduction due to the lack of approval during the relevant previous year. However, for AY 2011-12, the Tribunal allowed the deduction, recognizing that the R&D facility was approved within the relevant year, aligning with judicial precedents that the date of approval is not the cut-off date for eligibility. Case-Laws Income Tax Tue, 09 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405088