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)]
Anand Nvh Production Pvt. Ltd. v. JCIT (2022)99 ITR 17 (SN) (Delhi)(Trib)