https://www.taxtmi.com/caselaws?id=468973 For weighted deduction under section 35(2AB), approval of the in-house R&D facility was held not to be sufficient by itself; the expenditure also had to be approved within the statutory framework and evidenced through the prescribed authority's certification in Form 3CL. The Tribunal treated Rule 6 as creating separate stages for facility approval and expenditure quantification, and held that the assessment authority could not extend the deduction to amounts not so certified. The claim for non-certified expenditure was therefore rejected. en-us Fri, 22 Jul 2022 00:00:00 +0530 Wed, 27 May 2026 10:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468973 For weighted deduction under section 35(2AB), approval of the in-house R&D facility was held not to be sufficient by itself; the expenditure also had to be approved within the statutory framework and evidenced through the prescribed authority's certification in Form 3CL. The Tribunal treated Rule 6 as creating separate stages for facility approval and expenditure quantification, and held that the assessment authority could not extend the deduction to amounts not so certified. The claim for non-certified expenditure was therefore rejected. Case-Laws Income Tax Fri, 22 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468973