Weighted Deduction for R&D u/s 35(2AB) Not Denied Due to Missing Form 3CM; Considered Procedural Lapse.

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....Disallowance of weighted deduction u/s 35(2AB) - non receipt of form No.3CM - expenditure incurred on Research & Development activity - The non receipt of form No.3CM for the intervening three years is at best a procedural lapse and is not fatal for denial of claim of deduction under section 35(2AB) of the Act. - AT....