Assessee-company, engaged in manufacturing intermediates and speciality chemicals, claimed a weighted deduction under section 35(2AB) at 150 per cent of scientific research expenditure. Assessee furnished DSIR approval in Form 3CM and a CA report in Form 3CLA, but could not furnish DSIR Form 3CL as DSIR did not process issuance for non-submission of prescribed details. During assessment, it withdrew the section 35(2AB) claim and requested allowance of 100 per cent deduction of revenue expenditure and depreciation on R&D assets. Assessing Officer disallowed the entire claim under section 35(2AB) and declined the alternative claim, holding that any additional claim could be made only by filing a revised return, that expenditure had been claimed for scientific research and not for business, and that scientific research was not assessee’s business. CIT(A) affirmed the order of the CIT(A). On appeal the Tribunal held that since research conducted by assessee satisfied definition of ‘scientific research related to business’ as prescribed in section 43(4)(iii) for purpose of section 35(1)(i), assessee was entitled to 100 per cent deduction of revenue expenses under section 35(1)(i) and appropriate amount of depreciation under section 32(1) for capital expenses. However, since complete details of various expenses incurred by the assessee were either not filed before the Assessing Officer or had not been examined by the Assessing Officer, the matter was to be remanded to the Assessing Officer for factual examination of documents/evidence of expenses. (AY. 2018-19)