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    <description>Disallowance of clinical trial expenses claimed under Section 35(2AB) was confined to expenditure said to have been incurred outside the approved facility. Because the same issue was already pending before the High Court in a connected appeal, the Court set aside the impugned order only to the limited extent necessary and remanded the matter for fresh disposal with the connected case. No view was expressed on the merits of the disallowance.</description>
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      <description>Disallowance of clinical trial expenses claimed under Section 35(2AB) was confined to expenditure said to have been incurred outside the approved facility. Because the same issue was already pending before the High Court in a connected appeal, the Court set aside the impugned order only to the limited extent necessary and remanded the matter for fresh disposal with the connected case. No view was expressed on the merits of the disallowance.</description>
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