DSIR Registration is Sufficient to Claim Deduction u/s 35 (2AB) for Cases Prior to Clause (b) Rule 6(7A) Amendment: ITAT [Read Order]

DSIR Registration is Sufficient to Claim Deduction - Cases Prior to Clause (b) Rule 6(7A) Amendment - ITAT - TAXSCAN

The Income Tax Appellate Tribunal (ITAT), Pune Bench, has recently, in an appeal filed before it, held that DSIR registration is sufficient to claim deduction under Section 35 (2AB) of the Income Tax Act, for cases prior to amendment of clause (b) of Rule 6(7A) of the Income Tax Rules. The aforesaid observation was made…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader