Held that the matter regarding the assessee\u2019s claim of weighted deduction under section\u00a035(2AB)\u00a0was decided by the Tribunal in the assessee\u2019s favour in its own case for earlier assessment years. The Commissioner (Appeals) had not erred in facts and in law in making any disallowance thereto. As for the other items of expenditure under this section, weighted deduction in respect of foreign patent filing expenses to the extent it was of capital nature was allowed and the balance amount was disallowed in terms of the order of the Commissioner (Appeals). Disallowance of balance amount is affirmed as per order of CIT(A).(AY.2009-10, 2010-11, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 35 : Expenditure on scientific research-Capital expenditure allowable as deduction-Disallowance of balance amount is affirmed as per order of CIT(A). [S. 35(2AB] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-51898","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dv4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51898","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=51898"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51898\/revisions"}],"predecessor-version":[{"id":51899,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51898\/revisions\/51899"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51898"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51898"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}