2010 (4) TMI 287

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....ugga, Advocate, for the revenue-appellant. M.M. KUMAR, J. The instant appeal by the revenue, filed under Section 260-A of the Income-tax Act, 1961 (for brevity, 'the Act'), is directed against the concurrent findings recorded by the CIT(A) and the Income Tax Appellate Tribunal, Chandigarh Bench 'B', Chandigarh (for brevity, 'the Tribunal'), in their orders dated 18.2.2009 and 23.6.2009 (A-2 ....

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....enditure was incurred on scientific research during the relevant period, approval from the Ministry of Science and Technology was required. It has also claimed that such expenditure has to be regarded as revenue expenditure under Section 35(1) of the Act. The certificate of renewal from the Ministry of Science and Technology was produced before the CIT(A) who has duly discussed the provisions of S....