Product development charges are entitled to deduction@ 150% u/s 35(2AB). Sale of dossier entitling the buyer to marketing authorization and drug registration in their respective areas shall not be deducted from product development charges for claiming weighted deduction. It is different from sale of asset which is to be deducted from development charges under Guideline 5(vii) of DSIR [Para 13 to 18]- Microlabs Ltd [2015] 62 taxmann.com 60 (Bangalore - Trib.) MARCH 5, 2015