Held, allowing the appeal the Tribunal held that the assessee had made a claim by filing the letter in the course of assessment proceedings. The Assessing Officer was directed to examine claim in accordance with law after examining evidence furnished in support of claim. (AY.2015-16)
Anand Nvh Production Pvt. Ltd. v. JCIT (2022)99 ITR 17 (SN) (Delhi)(Trib)
S. 143(3) : Assessment-Scientific Research expenditure-Weighted deduction-Raising claim by letter in course of assessment proceedings-Matter remanded to Assessing Officer to examine claim in accordance with law after examining evidence furnished in support of claim. [S. 35(2AB)]