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Segregation of Expenditure not sufficient reason to deny the benefit u/s 35(2AB): ITAT uphold allowance of weighted Deduction of Expenditure on Serum Institute of India
Segregation of Expenditure, not sufficient reason to deny the benefit under section 35(2AB) of the Income Tax Act,1961, ruled the Pune Bench of the...
![No Examination of Weighted Deduction claim u/s 35(2AB): ITAT confirms Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Weighted-Deduction-claim-ITAT-Revision-Order-taxscan.jpg "No Examination of Weighted Deduction claim u/s 35(2AB): ITAT confirms Revision Order [Read Order]")
![ITAT allows Deduction u/s 35(2)(AB) which was disallowed by CIT on the Ground of Non-Application of Mind [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Deduction-Taxscan.jpg "ITAT allows Deduction u/s 35(2)(AB) which was disallowed by CIT on the Ground of Non-Application of Mind [Read Order]")
![Relief to Britannia: Revision without Proper Inquiry, ITAT quashes Revision order passed u/s 263 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Britannia-Inquiry-ITAT-Revision-order-taxscan.jpeg "Relief to Britannia: Revision without Proper Inquiry, ITAT quashes Revision order passed u/s 263 [Read Order]")
![Weighted Deduction allowable on Bio Equivalence Studies conducted outside the Approved R & D Facility: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Weighted-Deduction-Taxscan.jpg "Weighted Deduction allowable on Bio Equivalence Studies conducted outside the Approved R & D Facility: ITAT [Read Order]")
![Failure of Full Disclosure Valid Ground for Reassessment: Bombay High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Bombay-High-Court-Tax-Scan.jpg "Failure of Full Disclosure Valid Ground for Reassessment: Bombay High Court [Read Judgment]")
![Delhi HC allows Expenditure Incurred prior to recognition of R & D Center [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/08/Maruti-R-D-Center.jpg "Delhi HC allows Expenditure Incurred prior to recognition of R & D Center [Read Judgment]")
AO cannot reject Claim for Deduction in respect of Research & Development facility approved by Competent Authority: ITAT [Read Order]
In a recent case, the ITAT Vishakhapatanam bench ruled that the Assessing Authority cannot reject a claim for deduction in respect of the Research & Development facility which is already approved...
![AO cannot reject Claim for Deduction in respect of Research & Development facility approved by Competent Authority: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/Assessing-officer-Tax-Scan.jpg "AO cannot reject Claim for Deduction in respect of Research & Development facility approved by Competent Authority: ITAT [Read Order]")