Weighted Deduction Denied: Form 3CL Approval Missing for Section 35(2AB) Claim, AO Lacks Authorization to Grant Deduction.

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....Claim of weighted deduction u/s.35(2AB) - The assessee has furnished Form No.3CK to the Department of Scientific and Industrial Research(DSIR) but till date the approval of expenditure in form 3CL was not received by the department. - The AO is not permitted to grant the weighted deduction, when Rule prescribes to grant deduction on receipt Form 3CL.....