Held that approval having been granted by DSIR to assessee during the previous year, assessee would be entitled to claim weighted deduction in respect of entire expenditure incurred under section 35(2AB). (AY. 2016-17)
DCIT v. Anand NVH Products (P.) Ltd. (2025) 215 ITD 98 (Delhi) (Trib.)
S. 35: Expenditure on scientific research-Approval was granted by DSIR during the previous year-Entitled to claim weighted deduction in respect of entire expenditure incurred under section 35(2AB)[S.35(2AB)]
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