https://www.taxtmi.com/caselaws?id=278465 The Tribunal upheld the decision of the CIT(A) to disallow the weighted deduction claimed under Section 35(2AB) for AY 2011-12. The Tribunal emphasized the importance of the approval date specified by the competent authority, ruling that post-facto compliance is not allowed. The appeal by the assessee was dismissed, affirming that the assessee was not eligible for the deduction due to the approval being effective from 01-04-2011 onwards. en-us Wed, 11 Oct 2017 00:00:00 +0530 Mon, 08 Jun 2026 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278465 The Tribunal upheld the decision of the CIT(A) to disallow the weighted deduction claimed under Section 35(2AB) for AY 2011-12. The Tribunal emphasized the importance of the approval date specified by the competent authority, ruling that post-facto compliance is not allowed. The appeal by the assessee was dismissed, affirming that the assessee was not eligible for the deduction due to the approval being effective from 01-04-2011 onwards. Case-Laws Income Tax Wed, 11 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278465