2025 (2) TMI 717

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..... t aside the impugned order only insofar as the issue of disallowance under Section 35(2AB) for clinical trial expenses incurred outside the approved facility is concerned. To this limited extent Appeal [2020 (3) TMI 345 - GUJARAT HIGH COURT] is remanded to the High Court of Gujarat at Ahmedabad.
HON'BLE MR. JUSTICE ABHAY S. OKA And HON'BLE MR. JUSTICE UJJAL BHUYAN For the Petitioner : .....

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..... , remanded the said issue to the High Court and the same is pending in R/Tax Appeal No.752/2012 before the High Court of Gujarat at Ahmedabad. 3. Therefore, we set aside the impugned order only insofar as the issue of disallowance under Section 35(2AB) of the Income-tax Act, 1961 for clinical trial expenses incurred outside the approved facility is concerned. To this limited extent, R/Tax Appeal .....

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