In the result, the appeal filed by the

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : August 12, 2022. Appearance : Ms. Smita Das De, Adv. …For Appellant. Mr. J. P. Khaitan, Sr. Adv., Mr. Anil Kumar Dugar,Adv. Mr. R. Chatterjee,Adv. Mr. Subash Agarwal, Adv. ……For Respondent. The Court : This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 13.4.2018 Passed By The Learned Income Tax Appellate Tribunal, “B” Bench, Kolkata [Tribunal] In I.T.A. No. 378/Kol/2017 For The Assessment Year 2014-2015. The Appeal Was Admitted On 1.12.2021 To Decide The Following Question Of Law: A) Whether On The Facts & The Circumstances Of The Case The Learned Income Tax Appellate Tribunal, “B” Bench, Kolkata Erred In Law By Deleting The Disallowance Of Deduction Under Section 35(1) (Ii) Of The Income Tax Act, 1961 Of Rs.4,37,50,000/-? B) Whether The Learned Income Tax Appellate Tribunal, “B” Bench, Kolkata Failed To Appreciate The Fact That The Assessee Company Had Debited Rs.2,50,00,000/- On Account Of Scientific Research

disallowance of deduction under section 35(1) (ii) of the Income Tax Act, 1961 of Rs.4,37,50,000/-? b) Whether