https://www.taxtmi.com/caselaws?id=336894 The Tribunal allowed the assessee's appeal, holding that the Principal CIT's order under Section 263 was not justified as the assessee's weighted deduction claim under Section 35(2AB) was valid and allowable. The Tribunal emphasized that the AO had correctly accepted the claim after due verification, and the absence of Form 3CL did not invalidate the deduction. en-us Thu, 22 Dec 2016 00:00:00 +0530 Fri, 30 Dec 2016 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336894 The Tribunal allowed the assessee's appeal, holding that the Principal CIT's order under Section 263 was not justified as the assessee's weighted deduction claim under Section 35(2AB) was valid and allowable. The Tribunal emphasized that the AO had correctly accepted the claim after due verification, and the absence of Form 3CL did not invalidate the deduction. Case-Laws Income Tax Thu, 22 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336894