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        Case ID :
        Income Tax

        Disallowance of weighted deduction u/s. 35(2AB) - research and...

        Tax Tribunal Allows Full R&D Deduction; Assessee Wins Dispute on In-House Research Expenses Without Weighted Deduction &D.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Disallowance of weighted deduction u/s. 35(2AB) - research and development (R&D) expenditure - The Income Tax Appellate Tribunal (ITAT) considered the arguments presented by both parties and examined the relevant documentation, including Form-3CM and Form-3CL, which certified the R&D expenditure incurred by the assessee. - The ITAT allowed the appeals filed by the assessee. It directed the Assessing Officer to allow the actual expenditure incurred for in-house R&D facilities, as certified by the Ministry of Science and Technology, without any weighted deduction.
                                Note: It is a system-generated summary and is for quick reference only.
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