https://www.taxtmi.com/caselaws?id=59242 The Tribunal held that the Commissioner of Income Tax's order setting aside the Income Tax Officer's assessment orders for scientific research expenditure was legally incorrect. The Tribunal ruled that since the ITO had accepted the claims without dispute, there was no "question" requiring a reference to the prescribed authority under Section 35(3) of the Income-tax Act, 1961. The Tribunal upheld the original assessment orders, allowing the assessee's claims for scientific research expenditure and canceled the CIT's order. en-us Thu, 31 Aug 1978 00:00:00 +0530 Mon, 27 Dec 2010 13:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59242 The Tribunal held that the Commissioner of Income Tax's order setting aside the Income Tax Officer's assessment orders for scientific research expenditure was legally incorrect. The Tribunal ruled that since the ITO had accepted the claims without dispute, there was no "question" requiring a reference to the prescribed authority under Section 35(3) of the Income-tax Act, 1961. The Tribunal upheld the original assessment orders, allowing the assessee's claims for scientific research expenditure and canceled the CIT's order. Case-Laws Income Tax Thu, 31 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59242