The Assessee claimed a weighted deduction of 150 per cent of its scientific research expenditure under s. 35(2AB) of the Act. However, the AO required the Assessee to submit Form 3CL, which the DSIR had not issued. The AO held that without Form 3CL, the deduction cannot be claimed. The CIT (A) made slight modification only by noting that AO made excessing disallowance of 200 per cent. On Appeal, the ITAT observed that the position of law as prevailing in A.Y. 2018-19 is that, furnishing of Form 3CL by DSIR is a prerequisite to claim the weighted component of deduction under s. 35(2AB) of the Act as Rule. 6(7A) (b) of the IT Rules got amended in 2016. The ITAT held that the AO was right in denying the claim. However, the matter was remanded back to the AO to consider the alternate claim of deduction under s. 35(1)(i) of the Act. (AY. 2018-19]