Sec. 35 relief: ITAT should resolve issue of reference to prescribed authority to decide use of asset of research
September 2, 2014[2014] 48 taxmann.com 49 (Hyderabad - Trib.)
IT : Tribunal should give findings on applicability of section 35(3) while considering a deduction claim of scientific research expenditure under section 35(1)(i)
Regards
Prarthana Jalan
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