https://www.taxtmi.com/caselaws?id=426211 The Tribunal allowed the appeal, directing the AO to grant the full deduction to the assessee as per the provisions of section 35(2AB) and relevant case laws. The decision was based on the principle that once the authority approves the R&D facility and expenditure, the deduction should cover the entire assessment year. en-us Wed, 03 Aug 2022 00:00:00 +0530 Tue, 09 Aug 2022 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426211 The Tribunal allowed the appeal, directing the AO to grant the full deduction to the assessee as per the provisions of section 35(2AB) and relevant case laws. The decision was based on the principle that once the authority approves the R&D facility and expenditure, the deduction should cover the entire assessment year. Case-Laws Income Tax Wed, 03 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426211