https://www.taxtmi.com/caselaws?id=380796 The High Court dismissed the Revenue's Appeal challenging the disallowance of weighted deduction for scientific research expenditure. The Court upheld the decision of the Commissioner of Income Tax (Appeals) to allow only normal deduction under Section 35(1)(i) due to the lack of approval from the Competent Authority for the weighted deduction claim under Section 35(2AB). The Court found no substantial question of law as the expenditure was correctly allowed under Section 35(1)(i) without the need for approval, leading to the dismissal of the Appeal without costs. en-us Tue, 23 Apr 2019 00:00:00 +0530 Fri, 12 Jun 2026 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380796 The High Court dismissed the Revenue's Appeal challenging the disallowance of weighted deduction for scientific research expenditure. The Court upheld the decision of the Commissioner of Income Tax (Appeals) to allow only normal deduction under Section 35(1)(i) due to the lack of approval from the Competent Authority for the weighted deduction claim under Section 35(2AB). The Court found no substantial question of law as the expenditure was correctly allowed under Section 35(1)(i) without the need for approval, leading to the dismissal of the Appeal without costs. Case-Laws Income Tax Tue, 23 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380796