https://www.taxtmi.com/caselaws?id=435006 The Appellate Tribunal allowed the appellant's appeal, overturning the decision of the Commissioner of Income-tax (Appeals). The Tribunal held that the appellant was entitled to claim a deduction equal to two times the amount of capital expenditure approved by the Department of Scientific and Industrial Research (DSIR). Therefore, the disallowance made by the Assessing Officer and upheld by the Commissioner was deleted, providing relief to the appellant in this matter. en-us Fri, 21 Oct 2022 00:00:00 +0530 Thu, 09 Mar 2023 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435006 The Appellate Tribunal allowed the appellant's appeal, overturning the decision of the Commissioner of Income-tax (Appeals). The Tribunal held that the appellant was entitled to claim a deduction equal to two times the amount of capital expenditure approved by the Department of Scientific and Industrial Research (DSIR). Therefore, the disallowance made by the Assessing Officer and upheld by the Commissioner was deleted, providing relief to the appellant in this matter. Case-Laws Income Tax Fri, 21 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435006