https://www.taxtmi.com/caselaws?id=470709 For A.Y. 2016-17, approved in-house R&D expenditure could not be limited to the amount quantified in DSIR Form 3CL because the applicable provisions required facility approval, not item-wise or quantum certification. The balance additional depreciation on eligible assets used for less than 180 days could be claimed in the succeeding year. Under Rule 8D, average total assets must use gross balance-sheet figures rather than written down fixed-asset values and net current assets. From 1 July 2016, DSIR quantification governs weighted deduction under section 35(2AB), while claims under other scientific-research provisions require separate examination. en-us Thu, 25 Jun 2026 00:00:00 +0530 Tue, 04 Aug 2026 20:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470709 For A.Y. 2016-17, approved in-house R&D expenditure could not be limited to the amount quantified in DSIR Form 3CL because the applicable provisions required facility approval, not item-wise or quantum certification. The balance additional depreciation on eligible assets used for less than 180 days could be claimed in the succeeding year. Under Rule 8D, average total assets must use gross balance-sheet figures rather than written down fixed-asset values and net current assets. From 1 July 2016, DSIR quantification governs weighted deduction under section 35(2AB), while claims under other scientific-research provisions require separate examination. Case-Laws Income Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470709