Taxpayer's Weighted Deduction Under Sec 35(2AB) Limited by DSIR; CIT(A) Directs AO to Adjust Deduction Accordingly.

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....Weighted deduction u/s 35(2AB) - the entire claim of weighted deduction claimed by the assessee cannot be acceded to over and above the restriction made by the DSIR. CIT(A) has rightly directed the Assessing Officer to allow the correct amount of deduction u/s 35(2AB) after taking note of the DSIR certificate....