2011 (7) TMI 105

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....Aiyer Padmanabhan   For Respondent: Mr.T.Ravikumar   JUDGMENT   CHITRA VENKATARAMAN, J.   Following are the substantial questions of law raised by the assessee in respect of the assessment year 1991-92:   "1.Whether on the facts and in the circumstances of the case the Tribunal was right in holding that the Research and Development expenses ought to be deducted while ....

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....oake Allen (India) Ltd Vs. The Assistant Commissioner of Income Tax (T.C.(A) No.548 of 2004), respectively, had set aside the order of the Tribunal and remitted the matter back to the Tribunal to consider whether there was research and development undertaken regarding the product that is manufactured at the Chithoor Unit. This Court pointed out that if the research did not pertain to the product m....