TMI Blog2019 (5) TMI 1524X X X X Extracts X X X X X X X X Extracts X X X X ..... cientific 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. - Tax Case No.2444 of 2008 - - - Dated:- 23-4-2019 - Dr. Justice Vineet Kothari And Mr. Justice C.V. Karthikeyan For the Appellant : Mr.M.Swaminathan Senior Standing Counsel assisted by Ms.Premalatha For the Respondent : No appearance. JUDGMENT (DELIVERED BY DR.VINEET KOTHARI,J) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 85/- Total RS.64,04,344/- Deduction @ 150% ₹ 96,06,516/- The assessing officer found that the appellant did not fulfil the conditions laid down in sub-section (4) of section 35(2AB). The appellant admitted before the assessing officer that the relevant papers were pending before the Secretary, Department of Scientific and Industrial Research, Govt. of India and no approval has been granted by the prescribed authority u/s. 35(2AB) . In the above circumstances, the assessing officer disallowed the claim of the appellant. 3.1 At the time of h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to be claimed at weighted rate of 150% subject to fulfilment of certain conditions . Therefore, we find nothing wrong with the directions of the CIT(Appeals) to the Assessing Officer to allow normal deduction under Sec.35(1) particularly in view of the fact that the Assessing Officer himself has allowed deduction for the Asst. Year 2005-06. 5. Though there was no issue about the claim of weighted deduction, the Revenue has still preferred the present Appeal under Section 260A of the Act which was admitted by a coordinate Bench of this Court by order dated 9.1.2009, by framing the following substantial questions of law:- i) Whether, on the facts and circumstances of the case, the Tribunal was right in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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