Deduction u/s 35(2AB) of pre-amended period allowed without issue of form No. 3CL from DSIR

Omni Active Health Technologies Ltd Vs ACIT (ITAT Mumbai)

The issue under consideration is whether the deduction u/s 35(2AB) towards research and development expenditure claimed by assessee is justified in law?

In present case, the assessee claimed deduction u/s 35(2AB) being 200% of amount incurred towards scientific research. The perusal of approvals from DSIR in Form No.3CM and working of deduction u/s 35(2AB) as per return of income and as per Form No. 3CL reflected di

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