M/S TEJAS NETWORKS LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX
In the result, I proceed to pass the following:
WP/7004/2014HC Karnataka24 Apr 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 143(3)Section 144C(1)Section 144C(13)Section 35Section 35(1)(i)
disallow the
claim made by an assessee under Section 35(2AB)
which does not include any expenditure incurred in the
acquisition of rights, in, or arising out of scientific
research
would
be
within
the
domain
of
the
jurisdictional assessing Officer. In other words, the
issue of jurisdiction of assessing officer to examine such
claim, is an issue which requires
