No requirement of approval by DSIR authority in form No. 3CL prior to 01.07.2016

DCIT Vs Force Motors Limited (ITAT Pune)

The sole grievance of the Revenue in this appeal is with regard to deletion of the disallowance made by the Assessing Officer on account of excess deduction claimed by the assessee over and above the amount approved by the DSIR by holding that before Tenth Amendment Rule, 2010, the DSIR having no such power to quantify the expenditure incurred on in-house R & D facility and therefore no requirement of approval in form No.3CL.

Therefore, there is

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