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No sec. 263 revision for further disallowance if part of exp. was disallowed after proper verification

October 6, 2018[2018] 97 taxmann.com 671 (Ahmedabad - Trib.)/[2018] 173 ITD 130 (Ahmedabad - Trib.)
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IT: Where during scrutiny assessment, Assessing Officer disallowed a part of business advancement expenses after verifying bills and vouchers, notice for revision for further disallowance was unjustified

IT: Where Assessing Officer after reasonably examining manufacturing process in business units of assessee, re-determined claim of deduction under sections 80-IC and 80-IE, notice for revision was unjustified

IT: Where Approving Authority namely, DSIR had already excluded expenses on quality control and regulatory approval out of R&D expenses on which assessee had claimed weighted deduction under section 35 and Assessing Officer had taken note of same, notice for revision on ground that Assessing Officer failed to exclude said expenses from R&D expenses was unjustified

IT: Where, during scrutiny assessment, Assessing Officer had excluded patent related expenses, expenditure on clinical research, labour and job work charges, etc. out of R&D expenses on which assessee had claimed weighted deduction under section 35, notice for revision on ground that Assessing Officer had mechanically accepted assessee's claim for deduction on R&D expenses was unjustified

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