https://www.taxtmi.com/caselaws?id=427884 The Tribunal allowed the appeal for statistical purposes, directing the AO to reevaluate the claim with all supporting documents provided by the appellant. The case emphasized the necessity of DSIR certification for claiming weighted deduction under section 35(2AB) and the importance of substantiating claims with appropriate evidence in tax matters. en-us Thu, 15 Sep 2022 00:00:00 +0530 Mon, 19 Sep 2022 09:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427884 The Tribunal allowed the appeal for statistical purposes, directing the AO to reevaluate the claim with all supporting documents provided by the appellant. The case emphasized the necessity of DSIR certification for claiming weighted deduction under section 35(2AB) and the importance of substantiating claims with appropriate evidence in tax matters. Case-Laws Income Tax Thu, 15 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427884