https://www.taxtmi.com/caselaws?id=786549 Deduction under section 35(2AB) for in-house R&D expenditure was held allowable where DSIR approval, though delayed, ultimately covered the relevant period; procedural delay did not defeat entitlement. The tribunal emphasised that continuation of manufacturing activity after asset transfer to R&D does not negate bona fide research, that patents or publications are not prerequisite proofs, and that expenditure must be incurred for an approved in-house facility and supported by records. Absence of shown falsity, material defect, or evidence of double claim led to allowance of the declared deduction. en-us Wed, 11 Feb 2026 00:00:00 +0530 Fri, 13 Feb 2026 12:02:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786549 Deduction under section 35(2AB) for in-house R&D expenditure was held allowable where DSIR approval, though delayed, ultimately covered the relevant period; procedural delay did not defeat entitlement. The tribunal emphasised that continuation of manufacturing activity after asset transfer to R&D does not negate bona fide research, that patents or publications are not prerequisite proofs, and that expenditure must be incurred for an approved in-house facility and supported by records. Absence of shown falsity, material defect, or evidence of double claim led to allowance of the declared deduction. Case-Laws Income Tax Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786549