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PCIT v. Apollo Tyres Ltd. (No. 1) (2022)447 ITR 397 (Ker.)(HC)

S. 35 : Scientific research expenditure-Weighted deduction-Expenditure incurred on in-house research and development facility-Entitled to weighted deduction. [S. 35(2AB)]

Expenditure incurred on in-house research and development facility is entitled to weighted deduction.  (AY.2010-11)