Held that the prescribed authority had issued form 3CL to the assessee on April 25, 2022. The matter was restored to the Assessing Officer for factual verification afresh in accordance with law. (AY.2017-18)
Emerson Climate Technologies (India) Pvt. Ltd. v. ACIT (2023) 147 taxmann.com 359/ 102 ITR 43 (SN)(Pune) (Trib)
S. 35 : Expenditure on scientific research-Weighted deduction-Disallowance for want of approval of prescribed authority-Form 3CL issued subsequently-Matter restored to Assessing Officer for verification and decision in accordance with Law. [S.35(2AB).