Certificate by DSIR must to claim deduction for R&D u/s. 35(2AB)

HIGH COURT OF DELHI CIT v. Sandan Vikas (India) Ltd. IT APPEAL NO. 348 OF 2011 FEBRUARY 24, 2011 JUDGMENT CM No.3499/2011 : A.K. Sikri, J. – For the reasons stated in the application, delay in filing the appeal is condoned. The application is disposed of. ITA No.348/2011 1. The assessee claims that it is engaged in the business of manufacturing of automotive air conditioning and is also undertaking research and development activity in this behalf. In the assessment year, i.e., assessment year 2005-2006, the assessee claimed a deduction of Rs. 3,83,62,003/- under Section ...