2018 (5) TMI 2055 - SC - Income Tax

Entitlement to deduction u/s 35 (2AB) - expenditure incurred for its R D Centre at Rohtak - approval was granted in 2015 - assessee claim the deduction since inception i.e. AY 2011-12 - as per HC Petitioner is entitled to deduction under Section 35 (2AB) of the Act for the expenditure in respect of its Rohtak R D Centre as per the provisions of Section 35 (2AB) for AYs 2011-12 2012-13 and 2013-14 - HELD THAT - SLP dismissed. Pending applications if any shall stand disposed of.