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2019 (5) TMI 1524 - MADRAS HIGH COURTDeduction u/s 35(2AB) - expenditure incurred by the Assessee on Scientific Research - HELD THAT:- There is no substance in the present Appeal, since the claim of weighted deduction at 1.5 times of the expenditure incurred by the Assessee on Scientific Research was not even decided against the Revenue by the Appellate Authorities, viz., the CIT(Appeals) and the Tribunal and therefore, there was no occasion for the Revenue to prefer any further appeal, as the expenditure was allowed only under Section 35( l)(i) of the Act which does not require any approval by the Competent Authority. Since the spending of the amount on Scientific Research itself was not even disputed by the Revenue, in our opinion, the Appellate Authorities have rightly allowed the claim u/s 35(1)(i). The Assessee has not preferred any Appeal against that finding and therefore, the question of approval by the Competent Authority for making such claim becomes irrelevant. No substantial question of law to be arising in the present Appeal.
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