Scientific R&D expenses not eligible for weighted deduction under Sec 35(2AB) can be deducted under Sec 37(1) for actual costs. &D.

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....Deduction u/s 35(2AB) - Expenditure which was not eligible for weighted deduction u/s 35(2AB) - scientific research and development expenditure - such R&D expenditure though not eligible for weighted deduction u/s 35(2AB) but is allowable as deduction u/s 37(1) of the Act to the extent of amount of expenditure incurred by the assessee. - AT....