S. 35 : Scientific research expenditure-Weighted deduction-Subsequent withdrawal of approval granted to institution with retrospective effect-Approval valid and subsisting on date of donation-Entitled to weighted deduction. [S. 35(1)(ii)]

S. 35 : Scientific research expenditure-Claim made in the revised computation during assessment proceedings-Assessing Officer is directed to allow the claim.-Research and development expenditure-Weighted deduction-Allowable. [S. 35(1)(iv), 35(2AB), 139]

S. 35 : Scientific research expenditure-Weighted Deduction-Amendment brought by Income-tax (Tenth Amendment) Rules, 2016 with effect from 1-7-2016-new provision brought for certifying amount of expenditure from year to year-prior to amendment in 2016, no such procedure prescribed-Curtailing expenditure and weighted deduction not proper-Entitled to weighted deduction. S. 35(2AB).

S. 35 : Scientific research expenditure-Weighted Deduction-Amendment brought by Income-tax (Tenth Amendment) Rules, 2016 with effect from 1-7-2016-new provision brought for certifying amount of expenditure from year to year-prior to amendment in 2016, no such procedure prescribed-Curtailing expenditure and weighted deduction not proper-Entitled to weighted deduction. [S. 35(2AB)]

S. 32 : Depreciation-Home-Theatre-Used for exhibiting technological developments in field of software to employees and customers-Deletion of disallowance of depreciation is justified.

32 : Depreciation-Home-Theatre-Used for exhibiting technological developments in field of software to employees and customers-Deletion of disallowance of depreciation is justified.

S. 32 : Depreciation-New assets purchased-Disallowance of depreciation is not proper. [S. 44AB]

S. 32 : Depreciation-New assets purchased-Disallowance of depreciation is not proper. [S.44AB]

S. 32 : Depreciation-Computer peripherals-Entitle for higher depreciation. [S. 32(1(ii)

S. 32 : Depreciation-Biometric devices-Computer-Eligible depreciation at a higher rate. [S. 32(1)(ii)]