https://www.taxtmi.com/caselaws?id=796308 Revised DSIR certification of eligible in-house research and development expenditure requires consequential consideration of weighted deduction under section 35(2AB). Expenditure not approved or certified by the DSIR for weighted deduction is not thereby disqualified from deduction as scientific research revenue expenditure under section 35(1)(i), because the provisions operate independently and impose distinct conditions. Eligibility under section 35(1)(i) must be assessed separately on whether the expenditure is revenue expenditure on scientific research related to the taxpayer's business. The deduction claims require fresh examination based on any revised certification and the statutory conditions applicable to each provision. en-us Thu, 09 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796308 Revised DSIR certification of eligible in-house research and development expenditure requires consequential consideration of weighted deduction under section 35(2AB). Expenditure not approved or certified by the DSIR for weighted deduction is not thereby disqualified from deduction as scientific research revenue expenditure under section 35(1)(i), because the provisions operate independently and impose distinct conditions. Eligibility under section 35(1)(i) must be assessed separately on whether the expenditure is revenue expenditure on scientific research related to the taxpayer's business. The deduction claims require fresh examination based on any revised certification and the statutory conditions applicable to each provision. Case-Laws Income Tax Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796308