Allowing the appeal of the revenue the Court held that when the-Matter was pending before competent Authority-Order of Tribunal allowing the deduction was set aside. (AY. 1996-97)
CIT v. Ramco Cements Ltd. [2025] 481 ITR 705 / 173 taxmann.com 226 (Mad)(HC)
S. 35 : Expenditure on scientific research-Matter was pending before competent Authority-Order of Tribunal allowing the deduction was set aside. [S. 35(1)(v), 260A]
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