Assessee having approved R&D facility doesn’t require any approval of quantum of exp. to be claimed u/s 35: ITAT

IT : Section 35 grants deduction for Scientific Research expenditure, under circumstances prescribed there-under, on compliance of conditions laid down in various provisions of section 35. In some cases, like those coming under provisions of sections 35(1)(i) and 35(2AB), a specific approval of quantum of expenditure, by prescribed authority, is pre-requisite for deduction, provisions of section 35(2AB) requires approval for Units and not approval for quantum of expenditure

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