Disallowance of R&D Expense Deductions due to Missing DSIR Form 3CL: ITAT allows Full Deduction for 2016-17

The ITAT allowed the full deduction for R&D expenses for 2016-17, even though the DSIR Form 3CL was missing. The disallowance was initially made due to the missing form. The tribunal's decision highlights the importance of considering the substance of the claim rather than solely relying on procedural technicalities. This ruling offers relief to taxpayers who have incurred genuine R&D expenses but may have faced challenges in obtaining the required documentation.