https://www.taxtmi.com/caselaws?id=171019 The Tribunal upheld the decision in favor of the assessee, affirming that the delay in obtaining necessary forms for research and development expenditure under sections 34(2AB) and 35(2AB) was beyond the assessee's control. Despite the failure to prove obtaining permission before incurring expenditure, the Tribunal emphasized compliance with rules and approval by the prescribed authority, ultimately allowing the weighted deduction. The Tribunal dismissed the Revenue's appeal and affirmed the decisions of the lower authorities in favor of the assessee. en-us Wed, 26 Nov 2014 00:00:00 +0530 Wed, 23 Aug 2017 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171019 The Tribunal upheld the decision in favor of the assessee, affirming that the delay in obtaining necessary forms for research and development expenditure under sections 34(2AB) and 35(2AB) was beyond the assessee's control. Despite the failure to prove obtaining permission before incurring expenditure, the Tribunal emphasized compliance with rules and approval by the prescribed authority, ultimately allowing the weighted deduction. The Tribunal dismissed the Revenue's appeal and affirmed the decisions of the lower authorities in favor of the assessee. Case-Laws Income Tax Wed, 26 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171019