https://www.taxtmi.com/caselaws?id=779902 ITAT AHMEDABAD upheld the Principal CIT's revision under s.263, finding the AO's assessment erroneous and prejudicial for allowing weighted deduction u/s 35(2AB) without verifying DSIR's Form 3CL. Post-2016 amendments and Rule 6(7A) mandate DSIR quantification and cap weighted deduction at 150% of approved in-house R&D expenditure from AY 2018-19. The AO's allowance beyond the Form 3CL amount was set aside and the assessment directed to be reopened for proper verification; assessee's appeal dismissed. en-us Wed, 08 Oct 2025 00:00:00 +0530 Wed, 15 Oct 2025 08:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779902 ITAT AHMEDABAD upheld the Principal CIT's revision under s.263, finding the AO's assessment erroneous and prejudicial for allowing weighted deduction u/s 35(2AB) without verifying DSIR's Form 3CL. Post-2016 amendments and Rule 6(7A) mandate DSIR quantification and cap weighted deduction at 150% of approved in-house R&D expenditure from AY 2018-19. The AO's allowance beyond the Form 3CL amount was set aside and the assessment directed to be reopened for proper verification; assessee's appeal dismissed. Case-Laws Income Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779902