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2019 (4) TMI 78 - KERALA HIGH COURTCapital expenditure u/s 35D(1) and (2) - Revenue submits that Section 35D of the Income Tax Act is not at all attracted to the case in question as the assessee herein had already abandoned the project and as such, no benefit was liable to be extended and hence further consideration would only be a futile exercise - ITAT directing the AO to consider the capital expenditure under 35D(1) and (2) - HELD THAT:- This Court finds that no finding on merit has been arrived at by the Tribunal and it is only an 'open remand'. It is quite possible for the Revenue to raise all the relevant contentions including the 'question of law', if any, before the Assessing Officer, even with reference to Section 35D. No prejudice is caused in any manner. That apart, in so far as no finding has been rendered by the Tribunal as to the applicability of Section 35D , it cannot be said that the appeal involves any 'substantial question of law' so as to call for interference of this Court in exercise of the power under Section 260A of the Income Tax Act.
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