Case Law Details
Case Name : Deepak Novochem Technologies Ltd. Vs ACIT (ITAT Mumbai)
Related Assessment Year : 2014-15 to 2018-19
Courts :
All ITAT ITAT Mumbai
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Deepak Novochem Technologies Ltd. Vs ACIT (ITAT Mumbai)
Introduction: The appeals by Deepak Novochem Technologies Ltd. against the order of the Ld. Commissioner of Income-tax (Appeals)-50, Mumbai, for assessment years 2014-15 to 2018-19, present a complex set of issues. The primary focus revolves around the disallowance of deductions under section 35(2AB) of the Income-tax Act, 1961, pertaining to in-house scientific research and development expenses. The case also touches upon alternative claims, disallowan
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