AdvertisementDeepak Nitrite Limited Vs DCIT (ITAT Mumbai)The Mumbai ITAT considered the assessee’s appeal against the CIT(A), NFAC order dated 11.11.2025 for AY 2019-20 concerning deductions for scientific research expenditure. Non-approval under Section 35(2AB) does not automatically disentitle expenditure from deduction under Section 35(1)(i), provided its statutory conditions are independently satisfied. 3CL from the Department of Scientific and Industrial Research (DSIR) had not been received during the course of assessment proceedings. Accordingly, in the interest of justice, we restore this limited issue to the file of the Assessing Officer for de novo consideration. Accordingly, in the interest of justice, we restore this limited issue to the file of the Assessing Officer for fresh adjudication.