https://www.taxtmi.com/caselaws?id=793731 DSIR-certified in-house R&D deduction under section 35(2AB) cannot be rejected by tax authorities merely on the basis of survey statements, as the prescribed authority's quantified certification prevails. A further corporate-tax disallowance of the same expenditure, after transfer pricing examination, is treated as an impermissible second-level disallowance under sections 40A(2)(b) and 37. Claims for litigation provision, short TDS credit, and Chapter VI-A relief required verification on the assessment record. Interest under sections 234B and 234C was consequential, and penalty proceedings under section 274 read with sections 271(1)(c) and 271AA were premature. en-us Mon, 04 May 2026 00:00:00 +0530 Mon, 22 Jun 2026 11:13:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793731 DSIR-certified in-house R&D deduction under section 35(2AB) cannot be rejected by tax authorities merely on the basis of survey statements, as the prescribed authority's quantified certification prevails. A further corporate-tax disallowance of the same expenditure, after transfer pricing examination, is treated as an impermissible second-level disallowance under sections 40A(2)(b) and 37. Claims for litigation provision, short TDS credit, and Chapter VI-A relief required verification on the assessment record. Interest under sections 234B and 234C was consequential, and penalty proceedings under section 274 read with sections 271(1)(c) and 271AA were premature. Case-Laws Income Tax Mon, 04 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793731