https://www.taxtmi.com/highlights?id=39005 Disallowance of weighted deduction u/s 35(2AB) - non receipt of form No.3CM - expenditure incurred on Research & Development activity - The non receipt of form No.3CM for the intervening three years is at best a procedural lapse and is not fatal for denial of claim of deduction under section 35(2AB) of the Act. - AT en-us Sat, 21 Apr 2018 08:57:51 +0530 Sat, 21 Apr 2018 08:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39005 Disallowance of weighted deduction u/s 35(2AB) - non receipt of form No.3CM - expenditure incurred on Research & Development activity - The non receipt of form No.3CM for the intervening three years is at best a procedural lapse and is not fatal for denial of claim of deduction under section 35(2AB) of the Act. - AT Highlights Income Tax Sat, 21 Apr 2018 08:57:51 +0530 https://www.taxtmi.com/highlights?id=39005