https://www.taxtmi.com/caselaws?id=410879 The Tribunal remanded the issue back to the Commissioner of Income Tax (Appeals) for a thorough examination of the Research & Development expenditure disallowance. The Tribunal emphasized the importance of a comprehensive review of details before making judgments, ensuring a fair assessment process. As a result, the appellant's grounds were allowed for statistical purposes, and the appeal was allowed, underscoring the significance of adherence to legal principles and providing parties with opportunities to present their case effectively. en-us Tue, 03 Aug 2021 00:00:00 +0530 Thu, 12 Aug 2021 08:40:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410879 The Tribunal remanded the issue back to the Commissioner of Income Tax (Appeals) for a thorough examination of the Research & Development expenditure disallowance. The Tribunal emphasized the importance of a comprehensive review of details before making judgments, ensuring a fair assessment process. As a result, the appellant's grounds were allowed for statistical purposes, and the appeal was allowed, underscoring the significance of adherence to legal principles and providing parties with opportunities to present their case effectively. Case-Laws Income Tax Tue, 03 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410879