Order rejecting Section 35(2AB) deduction for alleged delay set aside as Form 3CLA was timely filed.
Order rejecting Section 35(2AB) deduction for alleged delay set aside as Form 3CLA was timely filed. Issue Whether the prescribed authority was justified in rejecting the assessee’s Form 3CL applications for weighted scientific research deduction under Section 35(2AB) on the ground of delay, even though the assessee had electronically furnished the audit report in Form… Read More »