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2009 (7) TMI 65 - DELHI HIGH COURTDepreciation on Flats and Machines u/s 32 – Expenditure on R&D office u/s 35 – Held that - the expression “used for the purpose of business” includes passive user of the assets in the business. - the asset cannot be said to be not used when the same is kept ready for use – depreciation allowed – regarding expenditure on scientific research - expenditure for scientific research means “to become liable to” i.e. to incur a debt and at such time the expenditure can be said to have been incurred. It was further held that the expression “incurring” includes either an actual payment or that the concerned person has become liable for payment but had not actually made payment – therefore benefit can not be denied where payment has not been made
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