R&D expenditure in India eligible for weighted deduction u/s 35(2AB).

Appellant eligible for weighted deduction u/s 35(2AB) for entire R&D expenditure incurred in India. Revenue R&D expenditure incurred outside India allowed in assessment. Capital R&D expenditure incurred outside India eligible for deduction u/s 35(1)(iv). ITAT allowed assessee's appeal. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X