Grant of deduction u/s 35(2AB) - till 20th September, 2004, ...

Case Laws Income Tax

November 11, 2016

Grant of deduction u/s 35(2AB) - till 20th September, 2004, automobile components was not an approved article for deduction u/s 35(2AB) and therefore, the approval granted after this date cannot relate back prior to this and therefore, no deduction can be granted - AT

View Source

← Previous Next →

Grant of deduction u/s 35(2AB) - till 20th September, 2004, ...

Case Laws Income Tax

November 11, 2016

You may also like:

Deduction u/s 35(2AB) - Weighted deduction - expenditure on R & D facilities - - matter remanded back to the file of the AO to grant weighted deduction u/s 35(2AB). The...

TP adjustment of interest - CIT(A) confirmed upward adjustment towards interest by adopting rupee loan rate instead of LIBOR linked rate in respect of foreign currency...

Claim of weighted deduction u/s.35(2AB) - The assessee has furnished Form No.3CK to the Department of Scientific and Industrial Research(DSIR) but till date the approval...

Deduction u/s 35(2AB) - research and development expenses - The position is clear that prior to amendment introduced w.e.f. 01/07/2016, the deduction u/s 35(2AB) of the...

Exemption u/s 35(2AB) - there was no approval in form No. 3CM - what is relevant to decide eligibility for weighted deduction u/s 35(2AB) is existence of R&D facility...

Denial of claim of weighted deduction u/s 35(2AB) - No merit in the orders of authorities below in restricting weighted deduction claimed u/s 35(2AB) on the ground that...

Weighted deduction u/s 35(2AB) - approval for the project on which expenditure was incurred on Scientific Research was approved for the period prior and even subsequent...

Weighted deductions claimed u/s 35(2AB) - The petitioner challenged the restriction of the eligibility period for weighted deductions on R&D expenditure, contending it...

Deduction u/s 35(2AB) - Expenditure which was not eligible for weighted deduction u/s 35(2AB) - scientific research and development expenditure - such R&D expenditure...

Disallowance of weighted deduction u/s 35(2AB) - Courts have held that for deduction under section 35(2AB) of the Act, first step was the recognition of facility by the...

Weighted deduction u/s.35(2AB) - capital and revenue expenditure incurred on in-house R & D facility - It is not in dispute that the Assessee in the present case...

Weighted deduction u/s 35(2AB) - the entire claim of weighted deduction claimed by the assessee cannot be acceded to over and above the restriction made by the DSIR....

Deduction u/s. 35(2AB) - weighted deduction - The expenditure incurred on trial conducted outside the in-house R and D facility will not be eligible for weighted...

Denial of grant of the approval u/s 35(2AB) - Submission of form 3CK - portal was not functioning from 08.03.2018 - On the petitioner satisfying the respondent of the...

Tribunal went wrong in allowing deduction under section 80HH and Section 80-I from the gross total income before granting deduction under section 35(2) of the Act,...

Quick Updates: