ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE 1 CHENNAI, CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ It(Tp)A Nos.2, 3 & 4/Chny/2025 िनधा@रण वष@ /Assessment Years: 2012-13, 2013-14 & 2017-18

Section 35(2AB). The appellant had claimed weighted deduction in respect of revenue expenditure incurred to the extent of ₹5,53,99,191 but the DSIR has restricted the revenue expenditure to ₹466.26 lakhs for the purpose of weighted deduction. The AO disallowed the entire claim of ₹7,73

IDFC LIMITED,CHENNAI vs. DCIT COMPANY CIRCLE II(3), CHENNAI

In the result, the appeal filed by the assessee in ITA\nNo