Deduction u/s.35(1)(ii) has to be allowed whether the enditure ...
Case Laws Income Tax
October 28, 2015
Deduction u/s.35(1)(ii) has to be allowed whether the enditure incurred towards scientific research is in connection with the Assessee's business or not. - nowhere it is expressly provided that approval of IIT, Madras for the purpose of Sec.35(1)(ii) of the Act will no longer hold good - AT
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