https://www.taxtmi.com/caselaws?id=441093 The Tribunal partially allowed the appeals in I.T.A. No. 9206/DEL/2019 (A.Y. 2015-16) and I.T.A. No. 9207/DEL/2019 (A.Y. 2016-17) for statistical purposes. The CIT(A) disallowed the claims under sections 35(2AB) and 40a(1a) due to technical irregularities and lack of Form 3CM from DSIR. The Tribunal instructed the assessee to provide the necessary documentation for reconsideration of the claims within a specified timeframe. en-us Mon, 13 Mar 2023 00:00:00 +0530 Wed, 02 Aug 2023 10:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441093 The Tribunal partially allowed the appeals in I.T.A. No. 9206/DEL/2019 (A.Y. 2015-16) and I.T.A. No. 9207/DEL/2019 (A.Y. 2016-17) for statistical purposes. The CIT(A) disallowed the claims under sections 35(2AB) and 40a(1a) due to technical irregularities and lack of Form 3CM from DSIR. The Tribunal instructed the assessee to provide the necessary documentation for reconsideration of the claims within a specified timeframe. Case-Laws Income Tax Mon, 13 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441093