Revenue Expenditure Without DSIR Approval May Qualify for Deduction u/ss 35(1)(i) and 37(1.

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....Unapproved revenue expenditure if not allowable u/s 35(2AB) of the Act, in absence of approval from DSIR, certainly can be allowed as deduction u/s 35(1)(i) and 37(1) of the Act as the case may be - AT....