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TMI Blog2015 (7) TMI 1340X X X X Extracts X X X X X X X X Extracts X X X X ..... .N.V. Visweswara Rao ORDER PER SAKTIJIT DEY, J.M.: This appeal by Department is directed against the order dated 06/02/2015 of ld. CIT(A) - 3, Hyderabad for the AY 2011-12. 2. The solitary issue arising out of the grounds raised by the department is in respect of acceptance of assessee's claim of deduction u/s 35(2AB) of the Act. 3. Briefly the facts are, assessee a company is engaged in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y as per section 35(2AB) along with an acknowledgment copy of Form No. 3CK from the concerned authority, but, AO observed that the letter is neither in the prescribed form nor was signed by the Secretary of the Department of Science and Industrial Research. He, therefore, called upon assessee to explain why the deduction claimed shall not be disallowed. Though, assessee objected for the proposed d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... modified at a later date if the prescribed authority does not subsequently approve the expenditure claimed by assessee or quantifies it at lesser amount. 5. We have heard the parties and perused the materials on record. Both the ld. DR as well as ld. AR of assessee agreed before us the issue in dispute is squarely covered by the decision of ITAT in assessee's own case for AY 2009-10. On perusal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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