https://www.taxtmi.com/highlights?id=71642 Deduction u/s 35(2AB) - Under Rule 6(7A), the Department of Scientific and Industrial Research is required to submit its report to the Income Tax Authorities in Form 3CL. There is no requirement of the assessee to file the said form, but Form No. 3CL is required to be submitted by the Department of Scientific and Industrial Research to the Income Tax Authorities. Therefore, the allegation of failure to file the said form cannot be attributed to petitioner. - Claim of the assessee allowed - HC en-us Thu, 24 Aug 2023 17:46:25 +0530 Thu, 24 Aug 2023 17:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71642 Deduction u/s 35(2AB) - Under Rule 6(7A), the Department of Scientific and Industrial Research is required to submit its report to the Income Tax Authorities in Form 3CL. There is no requirement of the assessee to file the said form, but Form No. 3CL is required to be submitted by the Department of Scientific and Industrial Research to the Income Tax Authorities. Therefore, the allegation of failure to file the said form cannot be attributed to petitioner. - Claim of the assessee allowed - HC Highlights Income Tax Thu, 24 Aug 2023 17:46:25 +0530 https://www.taxtmi.com/highlights?id=71642