expenditure on scientific research. Deduction
u/s.35(1)(i) and sec.35(2AB) of the Act are similar except that the deduction ... conditions for allowing deduction
u/s.35(1)(i) of the Act and under sec.35(2AB) of the Act are identical with the only
Disallowance of weighted deduction u/s 35(2AB) Rs. 5,84,54,070/-
3. Disallowance of premium on FCCB ... deduction
under section 10B , disallowance of weighted deduction under section 35(2AB) ,
disallowance of premium on FCCB and disallowance under section 14A . With
regard
Audit Report.
GROUND D : DISALLOWANCE OF DEDUCTION U/S
35(2AB) - Rs. 2,13,96,418/-
(i) Based on the facts and in the circumstances ... erred in not allowing relief
under section 35(2AB) as certified by Tax Auditors in
Tax Audit Report and restricting the allowance
additions made on account of Disallowance of deduction u/s. 35(2AB)
of the Act amounting to Rs.70,63,050/- without appreciating the fact ... assessee has failed to satisfy the very basic condition of section
35(2AB) and 35(1) of the Act.
11. The Ld. Commissioner of Income
Disallowance of weighted deduction u/s 35(2AB) on the basis of Form 3CL
1. Erred in confirming the disallowance of weighted deduction ... 35(2AB) of
the Act, amounting to Rs 8,37,74,190/-, on the basis of Form 3CL issued by
Department of Scientific and Industrial
Disallowance of weighted deduction u/s 35(2AB) on the basis of Form 3CL
1. Erred in confirming the disallowance of weighted deduction ... 35(2AB) of
the Act, amounting to Rs 8,37,74,190/-, on the basis of Form 3CL issued by
Department of Scientific and Industrial
Disallowance of weighted deduction u/s 35(2AB) on the basis of Form 3CL
1. Erred in confirming the disallowance of weighted deduction ... 35(2AB) of
the Act, amounting to Rs 8,37,74,190/-, on the basis of Form 3CL issued by
Department of Scientific and Industrial
Disallowance of weighted deduction u/s 35(2AB) on the basis of Form 3CL
1. Erred in confirming the disallowance of weighted deduction ... 35(2AB) of
the Act, amounting to Rs 8,37,74,190/-, on the basis of Form 3CL issued by
Department of Scientific and Industrial
erred in
disallowing claim of deduction under section 35(2AB) of the I. T. Act towards
weighted portion relating to expenditure on exhibit batches ... above ground relates to claim of
deduction u/s 35(2AB) of the Act.As per provisions of section 35(2AB
erred in
disallowing claim of deduction under section 35(2AB) of the I. T. Act towards
weighted portion relating to expenditure on exhibit batches ... above ground relates to claim of
deduction u/s 35(2AB) of the Act.As per provisions of section 35(2AB
