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    <title>Court Remands Case for Weighted Deduction on R&amp;D Expenditures u/s 35(2AB); AO to Reassess Deduction Eligibility.</title>
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    <description>Deduction u/s 35(2AB) - Weighted deduction - expenditure on R &amp; D facilities - - matter remanded back to the file of the AO to grant weighted deduction u/s 35(2AB). The balance expenditure if any not approved by the DSIR will have to be considered for deduction under section 35(1) or under normal provisions - AT</description>
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      <description>Deduction u/s 35(2AB) - Weighted deduction - expenditure on R &amp; D facilities - - matter remanded back to the file of the AO to grant weighted deduction u/s 35(2AB). The balance expenditure if any not approved by the DSIR will have to be considered for deduction under section 35(1) or under normal provisions - AT</description>
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