https://www.taxtmi.com/caselaws?id=411899 The Tribunal condoned the delay in filing the appeal by the Revenue due to the pandemic, citing a Supreme Court order. Regarding the deletion of disallowance made by the Assessing Officer on excess deduction claimed, the Tribunal held that the amendment requiring DSIR to quantify expenditure did not apply for the relevant assessment year. Relying on legal precedents, the Tribunal upheld the CIT(A)'s decision to delete the disallowance and dismissed the Revenue's appeal. en-us Fri, 03 Sep 2021 00:00:00 +0530 Thu, 28 Oct 2021 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411899 The Tribunal condoned the delay in filing the appeal by the Revenue due to the pandemic, citing a Supreme Court order. Regarding the deletion of disallowance made by the Assessing Officer on excess deduction claimed, the Tribunal held that the amendment requiring DSIR to quantify expenditure did not apply for the relevant assessment year. Relying on legal precedents, the Tribunal upheld the CIT(A)'s decision to delete the disallowance and dismissed the Revenue's appeal. Case-Laws Income Tax Fri, 03 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411899