https://www.taxtmi.com/highlights?id=74347 Deduction u/s 35(2AB) - approval by DSIR not taken - Since the related issue of approval by DSIR, is pending adjudication before the Hon’ble High Court, therefore, for maintaining judicial discipline, we are not expressing our view on the merit of issue, same is kept opened. The AO is hereby directed to re-compute the disallowance after the decision of Hon’ble High Court. - AT en-us Wed, 24 Jan 2024 07:56:21 +0530 Wed, 24 Jan 2024 07:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74347 Deduction u/s 35(2AB) - approval by DSIR not taken - Since the related issue of approval by DSIR, is pending adjudication before the Hon’ble High Court, therefore, for maintaining judicial discipline, we are not expressing our view on the merit of issue, same is kept opened. The AO is hereby directed to re-compute the disallowance after the decision of Hon’ble High Court. - AT Highlights Income Tax Wed, 24 Jan 2024 07:56:21 +0530 https://www.taxtmi.com/highlights?id=74347