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1. Disallowance of depreciation on Car - Although, the assessee could have made efforts to obtain a copy of the purchase invoice from the hypothecating bank and produced it...

2. Deduction of research and development expenses claimed u/s 35(2AB) - weighted deduction - whether the expenditure claimed by the assessee is required to be approved by...

3. The ITAT upheld the disallowance of deduction u/s 35(1)(ii) for donations related to scientific research due to raised donations based on forged documents. The Trust...

4. Exemption u/s 35(1) - Scientific research expenditure - the organization Council of Scientific & Industrial Research (CSIR), New Delhi. - Ntf. No. 53/2011 Dated:...

5. Assessment of trust - purchase of luxury car i.e. Audi Car - purchase of for the benefit of trustess only or not for charitable use? - Merely because the vehicle happens...

6. Scientific Research Expenditure - Approved Scientific Research Associations/Institutions - National Institute Of Ocean Technology, Chennai - Notification

7. 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...

8. Claim of deduction u/s. 35 - scientific research activities - very fact that expenditure was incurred in the form of salary and overheads only goes to suggest that there...

9. Exemption u/s 54 is available on purchase of car parking space along with flat - AT

10. 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...

11. Nature of expenditure - expenditure incurred on Research & Development - revenue or capital expenditure - The expression “related to business” is used in section...

12. Nature of expenditure incurred towards research and development - The fact that the expenses incurred by the assessee towards research and expenses have been met out of...

13. Research and Development expenditure i.e. G.E.Linear Development Expenditure, Eaton Project Development - the expenditure did not reflect that any new capital asset had...

14. 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...

15. Scientific Research Expenditure u/s 35 - Unless the expenditure is of the capital in nature, resulting in creation of assets of enduring nature, the same cannot be...