https://www.taxtmi.com/caselaws?id=773745 ITAT PUNE remanded the matter to AO regarding disallowance of deduction under section 35(2AB) for in-house R&D expenditure. The assessee lacked Form 3CL from DSIR during assessment and appellate proceedings, obtaining it only after filing writ petition before Delhi HC on 16.12.2022. Since the certificate was unavailable during original proceedings but has bearing on the claim, ITAT directed AO to adjudicate afresh. Appeal allowed for statistical purposes with matter restored for fresh consideration. en-us Thu, 22 May 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773745 ITAT PUNE remanded the matter to AO regarding disallowance of deduction under section 35(2AB) for in-house R&D expenditure. The assessee lacked Form 3CL from DSIR during assessment and appellate proceedings, obtaining it only after filing writ petition before Delhi HC on 16.12.2022. Since the certificate was unavailable during original proceedings but has bearing on the claim, ITAT directed AO to adjudicate afresh. Appeal allowed for statistical purposes with matter restored for fresh consideration. Case-Laws Income Tax Thu, 22 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773745