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2021 (9) TMI 244 - ITAT PUNEExcess deduction u/s.35(2AB) - expenditure incurred on in-house R & D facility - excess deduction claimed by the assessee over and above the amount approved by the DSIR - scope of Tenth Amendment Rule, 2010 - DSIR power to quantify the expenditure incurred on inhouse R & D facility - HELD THAT:- As relying on CUMMINS INDIA LIMITED VERSUS THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE 1 (1) , PUNE [2018 (5) TMI 1314 - ITAT PUNE] that the amendment brought in by the IT (Tenth Amendment) Rules w.e.f. 01.07.2016, wherein separate part has been inserted for certifying the amount of expenditure from year to year and the amended form No.3CL thus, lays down the procedure to be followed by the prescribed authority. Prior to the aforesaid amendment in 2016, no such procedure/methodology was prescribed. In the absence of the same, there is no merit in the order of Assessing Officer in curtailing the expenditure and consequent weighted deduction claim under section 35(2AB) of the Act. The case before us pertains to FY 2013-14 relevant to AY 2014-15 and therefore, facts and circumstances are absolutely identical in assessee‟s case also. Therefore, respectfully, following the order of the Tribunal (supra.) on the same parity of reasoning and under same set of facts and circumstances, we find no reason to interfere with the findings of the Ld. CIT(Appeal) and relief provided to the assessee is hereby sustained. Thus, grounds raised by the Revenue are dismissed.
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