Held that the issue of product registration expenses and expenses for product registration support services, trademark registration fees and patent registration fees  allowable as revenue expenditure.    That the issue of claim of weighted deduction on expenditure under section 35(2AB) of the Income-tax Act, 1961, no distinction, either on facts or law, were pointed by the Department from the decision rendered in the case of the assessee in the preceding year by the Tribunal and the High Court. That the finding of the Assessing Officer on the disallowance of expenditure pertaining to earning of exempt income under section 14A of the Act, was not in consonance with the ratio laid down by the Special Bench, nor with the decision of the Tribunal in the case of the assessee for the immediately preceding assessment year 2014-15. Therefore, the addition made to the book profits of the assessee on account of expenses disallowed under section 14A of the Act is directed to be deleted  (AY.2015-16)