Cadila Pharmaceuticals Ltd. v. ACIT (2024) 115 ITR 51 ((SN)/ 162 taxmann.com 229 (Ahd)(Trib)

S. 35 : Expenditure on scientific research-In-house scientific research and development-Weighted deduction-Expenditure attributable to income earned from contract research is also entitled to weighted deduction-Matter remanded. [S.35(2AB)]

Held that in-house scientific research and development is entitle to weighted deduction. Expenditure attributable to income earned from contract research is also entitled to weighted deduction. Matter remanded.  (AY. 2010-11)

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