https://www.taxtmi.com/caselaws?id=434952 The section 263 revision was not sustainable where the Assessing Officer had examined the deduction claim, called for approvals and prescribed forms, and allowed the section 35(2AB) deduction after scrutiny of the DSIR recognition documents. Since the prescribed authority under section 35(2AB) is the DSIR, and section 35(3) read with Rule 6(5A) gives finality to that approval on the qualifying research facility, the Principal CIT could not treat the assessment as lacking enquiry or substitute his own view on eligibility. The deduction therefore could not be disturbed on the stated ground. en-us Fri, 23 Dec 2022 00:00:00 +0530 Wed, 05 Apr 2023 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434952 The section 263 revision was not sustainable where the Assessing Officer had examined the deduction claim, called for approvals and prescribed forms, and allowed the section 35(2AB) deduction after scrutiny of the DSIR recognition documents. Since the prescribed authority under section 35(2AB) is the DSIR, and section 35(3) read with Rule 6(5A) gives finality to that approval on the qualifying research facility, the Principal CIT could not treat the assessment as lacking enquiry or substitute his own view on eligibility. The deduction therefore could not be disturbed on the stated ground. Case-Laws Income Tax Fri, 23 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434952