https://www.taxtmi.com/caselaws?id=792123 Research and development not certified for weighted deduction under section 35(2AB) was held ineligible for the enhanced allowance, but the underlying expenditure remained deductible as normal business expenditure under section 37(1) because its genuineness was not disputed. The ruling confirms that failure to obtain approval in Form 3CL does not, by itself, convert a genuine business outlay into a non-deductible item. Accordingly, the disallowance of weighted deduction was sustained, while the uncertified balance was allowed as ordinary business expenditure. en-us Wed, 22 Apr 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792123 Research and development not certified for weighted deduction under section 35(2AB) was held ineligible for the enhanced allowance, but the underlying expenditure remained deductible as normal business expenditure under section 37(1) because its genuineness was not disputed. The ruling confirms that failure to obtain approval in Form 3CL does not, by itself, convert a genuine business outlay into a non-deductible item. Accordingly, the disallowance of weighted deduction was sustained, while the uncertified balance was allowed as ordinary business expenditure. Case-Laws Income Tax Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792123