DY. CIT CIRCLE 3(4), MUMBAI, MUMBAI vs. ASIAN PAINTS LTD, MUMBAI
In the result, appeals filed by assessee and Revenue for A
ITA 3083/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jul 2024AY 2018-19
Bench: IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)
Section 115JSection 143(3)Section 14ASection 2(43)Section 35Section 40Section 80GSection 90
scientific research for weighted deduction has not only to satisfy the conditions given in section 35(2AB) but also to the provisions of section 35(3)(b) of the Income Tax Act Therefore, the ratio of the decisions of the Gujarat High Court rendered in the context of allowability