The assessee claimed weighted at 200% u/s 35(2AB) of the Act in respect of capital expenditure .The AO disallowed the claim. CIT (A) allowed the claim . On appeal by the revenue , the following the ratio in CIT v Sandan Vikas ( India) Ltd ( 2011) 335 ITR 117 ( Delhi) (HC) , Tribunal dismissed the appeal of the revenue . ( AY. 2011-12)
ACIT v. Eastern Silk Industries Ltd. (2019) 179 ITD 22/ 184 DTR 406 (Kol) (Trib.)
S. 35 : Scientific research – Revenue expenditure incurred on in-house research and development facility, which was duly approved by competent authority . [ S. 35(1)(iv),35(2AB) ]