R&D Expenditure Disallowed u/s 35(2AB) Due to DSIR Non-Approval; Consider u/s 35(1)(iv) Instead. &D.

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....Disallowance of scientific Research and Development expenses - weighted deduction - Once the Revenue authorities accepted that the expenditure was incurred towards R&D and it was disallowed u/s.35(2AB) of the Act on the reason of non-approval by the DSIR, then it should be considered u/s.35(1)(iv) - AT....