2011 (7) TMI 105

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....Venkatanarayanan for M/s.Subbaraya 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 Dev....

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....ragrances India Ltd. Formerly known as M/s.Bush Boake 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....