Scientific Research Expenditure partly denied by the AO erroneously applying the proviso to Section 35(2AB)(1) of the Act which was applicable to the assessment years beginning on or after 01-04-2021 and on the ground that the said expenditure had not been approved by the Department of Science and Industrial Research CIT (Appeals) affirm the AO’s order. Tribunal held that the AO erroneously applied the proviso to Section 35(2AB)(1) to the relevant assessment year. The assessee is entitled to the claim of deduction of a sum equal to two times the expenditure incurred on scientific research (not being expenditure in the nature of cost of any land or building).  (AY. 2017-18)