Department of Scientific and Industrial Research not issuing approval in Form 3CL until date of completion of assessment. Form 3CL issued by Department of Scientific and Industrial Research produced during appellate proceedings. Based on certificate issued Commissioner (Appeals) allowed weighted deduction and allowing balance as revenue. (AY.2014-15)
Asst. CIT v. Ecocat India P. Ltd. (2023)108 ITR 30 (SN)(Delhi) (Trib
S. 35 : Expenditure on scientific research-Weighted deduction — Certificate produced before CIT(A)-Balance amount allowed as revenue expenditure.[S. 35(2AB)((6)(d) 37(1)]