Expenditure on Scientific Research - deduction u/s 35(2AB) - The ...

Deduction for Scientific Research u/s 35(2AB) Requires Research to Be Conducted In-House Using Own Resources.

June 3, 2012

Case Laws Income Tax AT

Expenditure on Scientific Research - deduction u/s 35(2AB) - The term "in-house" means, in the present context, that by utilizing the staff of an organization or by utilization of resources of the organization if a research is conducted within the organization; rather than utilization of external resources or staff; then it can be called as in-house research. - AT

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Expenditure on Scientific Research - deduction u/s 35(2AB) - The ...

Deduction for Scientific Research u/s 35(2AB) Requires Research to Be Conducted In-House Using Own Resources.

June 3, 2012

Case Laws Income Tax AT

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