Home Highlights October 2011 Year 2011 This

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1. Expenditure on Scientific Research - deduction u/s 35(2AB) - The term "in-house" means, in the present context, that by utilizing the staff of an organization or by...

2. Disallowance of donation - Donation for scientific research u/s 35(1) - there is no evidence brought on record to show that the assessee has got back the donation money...

3. Disallowance made u/s 35(1)(ii) - weighted deduction - scientific research organization donation made - eligibility criteria - There is absolutely no provision for...

4. Entitlement to exemption u/s 10(23C)(iiiab) - educational institute - expenditure on scientific research - in order to claim exemption under section 10(23C)(iiiab) of...

5. Nature of expenditure - expenditure incurred on Research & Development - revenue or capital expenditure - The expression “related to business” is used in section...

6. Nature of expenditure incurred towards research and development - The fact that the expenses incurred by the assessee towards research and expenses have been met out of...

7. Deduction of research and development expenses claimed u/s 35(2AB) - weighted deduction - whether the expenditure claimed by the assessee is required to be approved by...

8. Deduction u/s 35(2AB) - Expenditure which was not eligible for weighted deduction u/s 35(2AB) - scientific research and development expenditure - such R&D expenditure...

9. The expenditure in respect of the scientific research, even if it is capital in nature as it was incurred in relation to the business carried on by the assessee under...

10. Deduction u/s.35(1)(ii) has to be allowed whether the enditure incurred towards scientific research is in connection with the Assessee's business or not. - nowhere it is...

11. Weighted deduction u/s.35(2AB) - capital and revenue expenditure incurred on in-house R & D facility - It is not in dispute that the Assessee in the present case...

12. Disallowance of scientific Research and Development expenses - weighted deduction - Once the Revenue authorities accepted that the expenditure was incurred towards R&D...

13. Deduction u/s 35(2AB) - in house research - If by utilizing the staff or resources of an organization, research is conducted within the organization rather than through...

14. Claim of deduction u/s. 35 - scientific research activities - very fact that expenditure was incurred in the form of salary and overheads only goes to suggest that there...

15. Product Development Expenditure disallowed - there is no distinction as to whether the expenditure incurred is capital or revenue, because while the provisions of...