TaxTMI 
TaxTMI 
2018 (5) TMI 1272
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.... Patel(8486) COMMON ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal dated 19.01.2017. The issue pertains to the assessee's claim of deduction under section 35(1) of the Income Tax Act, 1961 ('the Act' for short). Assessee's claim relates to expenditure of capital nature on scientific resear....
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....ut provided that till the prescribed authority's opinion is available, the actual demand will not be enforced. 4. In such background, the issue eventually once again reached the Tribunal. The Tribunal by the impugned judgment, deleted the demand mainly on the ground that uncertainty arising out of nonavailability of the report cannot be continue forever. Upon which, the Revenue has filed thes....
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....what extent any activity constitutes or any asset is used for scientific research, the Board shall refer the question, depending on the question of nature to the Central Government or to the prescribed authority. 7. In this context, Division Bench of this Court had observed as under: "28. We are, however, of the opinion that insofar as the second aspect of the matter is concerned, the Tribunal ....
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.... for expenditure incurred on scientific research and if the Assessing Officer is not inclined to accept such a claim, the question can be stated to have arisen. In such a situation, the Assessing Officer cannot take a decision but must seek the opinion of the prescribed authority, We may hasten to add that only when such a question arises that the reference would be competent. For example, if in a....