https://www.taxtmi.com/caselaws?id=203994 ITAT held that the assessee was entitled to weighted deduction under s.35(2AB) for the relevant assessment year despite the approval in Form 3CM being dated later, because neither the statute nor Rule 6 prescribes a time limit or cut-off for filing or making approval effective. Once granted, approval remains effective until revoked and may be deemed to cover the entire period for which it was sought. The defect in dating was treated as procedural/technical and could not defeat the substantive legislative benefit. en-us Fri, 20 Aug 2010 00:00:00 +0530 Fri, 24 Oct 2025 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203994 ITAT held that the assessee was entitled to weighted deduction under s.35(2AB) for the relevant assessment year despite the approval in Form 3CM being dated later, because neither the statute nor Rule 6 prescribes a time limit or cut-off for filing or making approval effective. Once granted, approval remains effective until revoked and may be deemed to cover the entire period for which it was sought. The defect in dating was treated as procedural/technical and could not defeat the substantive legislative benefit. Case-Laws Income Tax Fri, 20 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203994