Case Law Details
Case Name : Efftronics Systems Pvt. Ltd vs. ACIT (ITAT Visakhapatnam)
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Visakhapatnam
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Provisions of section 35(2AB) of the Act, with relevant rules makes it mandatory for the assessee company to file its application for approval of its in house R&D before the Secretary, DSIR, Government of India. The applicant company should also submit an undertaking as per para-C of form no.3CK to maintain separate accounts for each R&D centre approved u/s 35(2AB) of the Act by the prescribed authority and to get accounts duly audited every year by an auditor as defined in sub section(2) of section 288 of the Act.
The
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