https://www.taxtmi.com/caselaws?id=466275 Entitlement to weighted deduction for scientific research turned on procedural compliance with Form 3CLA; the assessee had incurred in-house R&D expenditure which the Assessing Officer did not dispute, but initial filing complied with older guidelines and a fresh Form 3CLA was later submitted to cure the procedural defect. The appellate authority directed the Assessing Officer to take the Form 3CLA on record and, after examination, allow the weighted deduction under the law. The appellate tribunal affirmed that direction and dismissed the appeal as lacking merit. en-us Fri, 28 Feb 2025 00:00:00 +0530 Sat, 31 Jan 2026 19:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466275 Entitlement to weighted deduction for scientific research turned on procedural compliance with Form 3CLA; the assessee had incurred in-house R&D expenditure which the Assessing Officer did not dispute, but initial filing complied with older guidelines and a fresh Form 3CLA was later submitted to cure the procedural defect. The appellate authority directed the Assessing Officer to take the Form 3CLA on record and, after examination, allow the weighted deduction under the law. The appellate tribunal affirmed that direction and dismissed the appeal as lacking merit. Case-Laws Income Tax Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466275