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Income Tax - Highlights / Catch Notes

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Claim of weighted deduction @ 200% made us/ 35(2AB) - need for ...


200% Weighted Deduction Claim for AY 2014-15 u/s 35(2AB) Does Not Require Form No. 3CL Submission.

September 16, 2019

Case Laws     Income Tax     AT

Claim of weighted deduction @ 200% made us/ 35(2AB) - need for production of Form NO.3CL - The year under consideration being AY 2014-15, the same would fall prior to 1/4/2016 and hence the tax authorities are not justified for insisting on production of Form NO.3CL for allowing deduction u/s 35(2AB) - AT

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