Excess deduction u/s35(2AB) of the Income Tax Act

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Last updated: 21 June 2021
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This ITAT Chennai order addresses cross-appeals concerning excess deductions claimed under Section 35(2AB) of the Income Tax Act for assessment years 2013-14 and 2014-15. The core issue revolves around whether an assessee can claim more R&D deduction than certified by the DSIR, the central agency assessing R&D work. The tribunal also considered grounds related to disallowances under Section 14A.

Court :
ITAT Chennai

Brief :
These cross appeals filed by the Revenue and assessee are directed against separate, but identical orders of the learned CIT(A)-15, Chennai, both dated 27.12.2017 and pertain to assessment year 2013-14 & 2014-15.Since, facts are identical and issues are common, for the sake of convenience,these appeals filed by the Revenue and assessee were heard together and are being disposed off by this consolidated order.

Citation :
ITA 1356/CHNY/2018

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