2018 (7) TMI 1454 - SCH - Income Tax

Claim of deduction under section 35(2AB) - research and development facility set up by the assessee was approved by the prescribed authority and necessary approval was granted in the prescribed format - Held that - Special Leave Petition is dismissed leaving the question of law open. Pending applications, if any, stand disposed of.

Summary

The Supreme Court of India in 2018 dismissed the Special Leave Petition, condoning the delay and leaving the question of law open. Pending applications were disposed of. Justices A.K. Sikri and Ashok Bhushan delivered the order.