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TMI Blog2010 (4) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. M.M. KUMAR, J. The instant appeal by the revenue, filed under Section 260-A of the Income-tax Act, 1961 (for brevity, 'the Act'), is directed against the concurrent findings recorded by the CIT(A) and the Income Tax Appellate Tribunal, Chandigarh Bench 'B', Chandigarh (for brevity, 'the Tribunal'), in their orders dated 18.2.2009 and 23.6.2009 (A-2 & A-3 respectively). The assessee-respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the relevant period, approval from the Ministry of Science and Technology was required. It has also claimed that such expenditure has to be regarded as revenue expenditure under Section 35(1) of the Act. The certificate of renewal from the Ministry of Science and Technology was produced before the CIT(A) who has duly discussed the provisions of Section 35(1) of the Act. The Tribunal expres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure has not been doubted. It has also been found that the assessee respondent has been following mercantile system of accounting and the registration certificate from the Ministry of Science and Technology further authenticate their expenditure. There is, thus, no question of law much less a substantive question of law, warranting admission of appeal, arises for determination of this Court. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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