PATNA, India, May 21 -- Patna High Court issued the following judgment on April 20:
1. This is a Miscellaneous Appeal, assailing an order, dated 20th of June, 2022, passed by the Income Tax Appellate Tribunal, Patna Bench, Patna (hereinafter referred to as the "Tribunal" for short) in ITA No. 24/PAT/2021 for Assessment Year 2015-2016 on the following substantial questions of law: -
(i) Whether the honourable ITAT is correct in law that the claim of assessee regarding deduction under section 35(2AB) with reference to the certificate in 3CL issued by DSIR, dated 14.8.2017 is accepted only on the ground that the same has been dropped by the Principal Commissioner of Income Tax Mumbai.
(ii) Whether the honourable ITAT was not justified in ...