Held that since clinical trials by their very nature necessarily require cooperation from doctors, hospitals, volunteers and patients outside the research facility, and the DSIR had granted approval in Form 3CL for such expenditure, the assessee, following the ITAT’s decision for earlier years on identical facts, was entitled to weighted deduction under section 35(2AB). (AY.2018-19)
Aurobindo Pharma Ltd v Asst. CIT (2025) 131 ITR 15 (Hyd.)(Trib)
S. 35: Expenditure on scientific research-Weighted deduction-Clinical trial expenditure necessarily incurred outside an in-house facility due to the requirement of cooperation from doctors, hospitals, volunteers and patients-Approval granted by DSIR in Form 3CL-Entitled to weighted deduction. [S. 35(2AB) R. 6(7A)]
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