https://www.taxtmi.com/caselaws?id=67224 The Appellate Tribunal upheld the denial of weighted deduction under section 35(2A) of the Income-tax Act, 1961 for the assessment year 1982-83. The Tribunal emphasized the necessity of specific approval for the research program to claim this deduction, distinct from the general approval under section 35(1)(ii). As the assessee failed to provide evidence of approval for the particular program, the denial of the weighted deduction was confirmed. The appeal was dismissed based on the lack of grounds raised during the proceedings. en-us Wed, 22 Oct 1986 00:00:00 +0530 Wed, 09 Mar 2011 15:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67224 The Appellate Tribunal upheld the denial of weighted deduction under section 35(2A) of the Income-tax Act, 1961 for the assessment year 1982-83. The Tribunal emphasized the necessity of specific approval for the research program to claim this deduction, distinct from the general approval under section 35(1)(ii). As the assessee failed to provide evidence of approval for the particular program, the denial of the weighted deduction was confirmed. The appeal was dismissed based on the lack of grounds raised during the proceedings. Case-Laws Income Tax Wed, 22 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67224