In the result, I proceed to pass the following:
Bench: The Hon’Ble Mr.Justice Aravind Kumar
144C(5) of the Act and in compliance of the directions issued by the DRP, first respondent – assessing Officer concluded the final assessment. The assessing Officer under the assessment order dated 31.01.2013 disallowed the deduction claimed by the assessee under Section 35(2AB) of the Act on the following grounds: 37 (i) assessee has incurred expenditure