Scope of provision : Where Assessing Officer disallowed assessee’s claim for weighted deduction under section 35(2AB) and assessee pleaded before Tribunal that actual expenditure incurred for in-house research and development facility which was not disputed by revenue and which was certified by Ministry of Science and Technology should be allowed during impugned assessment year without any weighted deduction, Assessing Officer was to be directed to allow actual expenditure incurred by assessee – Arrdy Engineering Innovations (P.) Ltd. v. Assistant Commissioner of Income tax – [2024] 162 taxmann.com 564 (Visakhapatnam – Trib.)