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![Absence of Form 3CL Alone Cannot Justify Denial of Weighted Deduction for R&D Expenditure: ITAT [Read Order] Absence of Form 3CL Alone Cannot Justify Denial of Weighted Deduction for R&D Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Form-3CL.jpg)
Absence of Form 3CL Alone Cannot Justify Denial of Weighted Deduction for R&D Expenditure: ITAT [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) ruled that the absence of Form 3CL alone cannot justify the denial of weighted...


![Departmental Authorities cannot Disallow Deduction u/s 35(2AB) of IT Act by ignoring Form 3CL issued by Competent Authority: ITAT [Read Order] Departmental Authorities cannot Disallow Deduction u/s 35(2AB) of IT Act by ignoring Form 3CL issued by Competent Authority: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Departmental-Authorities-Deduction-IT-act-Form-3CL-issued-by-Competent-Authority-ITAT-taxscan.jpg)
![Once a Research Facility is Approved, Weighted Deduction can’t be denied for want of Form 3CL: ITAT [Read Order] Once a Research Facility is Approved, Weighted Deduction can’t be denied for want of Form 3CL: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Weighted-Deduction-Taxscan.jpg)