https://www.taxtmi.com/caselaws?id=418988 The ITAT Ahmedabad allowed the appeal of the assessee on both grounds. The disallowance of commission under section 40A(2)(b) was deleted based on the precedent set in the preceding year. Additionally, the disallowance of deduction under section 35(2AB) was overturned, allowing the claimed R&D expenses, as the requirement for DSIR to quantify the expenditure was not applicable for the assessment year in question. en-us Wed, 23 Feb 2022 00:00:00 +0530 Tue, 01 Mar 2022 08:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418988 The ITAT Ahmedabad allowed the appeal of the assessee on both grounds. The disallowance of commission under section 40A(2)(b) was deleted based on the precedent set in the preceding year. Additionally, the disallowance of deduction under section 35(2AB) was overturned, allowing the claimed R&D expenses, as the requirement for DSIR to quantify the expenditure was not applicable for the assessment year in question. Case-Laws Income Tax Wed, 23 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418988