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2003 (7) TMI 65 - GUJARAT HIGH COURT"Whether, on the facts and in the circumstances of the case and in law, the Tribunal is right in holding that deduction under section 35(2) is allowable on capital expenditure for building which is under construction and is not put to use for research and development purpose?" - whether the assessee can avail of deduction under the provisions of section 35 of the Act even if the assessee does not use the building for scientific research. - Tribunal was right when it confirmed the order passed by the Commissioner of Income-tax (Appeals) who had deleted the disallowance.
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