2022 (7) TMI 214

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....t Sh. Pradeep Dinodia, CA ORDER PER N.K. BILLAIYA, AM: ITA No.4632/Del 2019 and Cross Objection No.51/Del/2022 are appeal and cross objection by the revenue and assessee preferred against the order of the CIT(A)-22, New Delhi dated 28.02.2019 pertaining to A.Y.2010-11. 2. The appeal and the cross objection were heard together and are disposed of by this common order for the sake of con....

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....f penalty u/s. 271 (1) (c) of the Act and the same has been rightly deleted by the CIT(A) and, therefore, no interference is called for. 5. In so far as disallowance u/s. 35 (2AB) is concerned. In our considered opinion the claim of the assessee was bonafide the only point of concern was that the department of Scientific and Industrial Research vide letter dated 12.07.2012 has approved the sum ....