https://www.taxtmi.com/caselaws?id=185321 The Tribunal allowed the appeal of the assessee, holding that the delay in receiving the certificate for research and development expenses did not prejudice the claim for weighted deduction under section 35(2AB) for the assessment year 2005-06. The decision was based on a similar ruling by the Gujarat High Court in a previous case. en-us Mon, 22 Mar 2010 00:00:00 +0530 Tue, 09 Aug 2016 18:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185321 The Tribunal allowed the appeal of the assessee, holding that the delay in receiving the certificate for research and development expenses did not prejudice the claim for weighted deduction under section 35(2AB) for the assessment year 2005-06. The decision was based on a similar ruling by the Gujarat High Court in a previous case. Case-Laws Income Tax Mon, 22 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185321