Section 35(2AB) allows 200% deduction for in-house R&D expenses once approved by competent authority.

Weighted deduction @ 200% u/s 35(2AB) - once a certificate of approved issued by the competent authority that would be sufficient to hold that the assessee fulfills the conditions laid down in the aforesaid provisions - hence revenue expenditure incurred on in-house research and development facility is duly allowable .....

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