https://www.taxtmi.com/caselaws?id=791693 Weighted deduction under section 35(2AB) was required to be computed on the basis of the prescribed authority's quantified report in Form 3CL, since Rule 6(7A) envisages electronic furnishing of that report for determining eligible expenditure. Where Form 3CL had already been sent to the Assessing Officer, it could not be treated as additional evidence merely because it was relied upon in rectification proceedings under section 154. The rejection of rectification was not sustained, and the matter was remanded to the jurisdictional Assessing Officer to recompute the deduction in accordance with Form 3CL after giving a reasonable opportunity of hearing. en-us Tue, 12 May 2026 00:00:00 +0530 Fri, 15 May 2026 09:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791693 Weighted deduction under section 35(2AB) was required to be computed on the basis of the prescribed authority's quantified report in Form 3CL, since Rule 6(7A) envisages electronic furnishing of that report for determining eligible expenditure. Where Form 3CL had already been sent to the Assessing Officer, it could not be treated as additional evidence merely because it was relied upon in rectification proceedings under section 154. The rejection of rectification was not sustained, and the matter was remanded to the jurisdictional Assessing Officer to recompute the deduction in accordance with Form 3CL after giving a reasonable opportunity of hearing. Case-Laws Income Tax Tue, 12 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791693