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2018 (12) TMI 813 - AT - Income TaxWeighted deduction u/s 35(2AB) - clinical trials conducted outside the ‘in-house R & D facility’ - deduction disallowed by A.O. on the reason that the same was not certified by Prescribed Authority (DSIR) in Form 3CL - Held that:- We find that similar issue came up for consideration before the coordinate bench of this Tribunal in assessee’s own case for AYs 2011 -12 and 2012- 13 By very nature, the Clinical Trials cannot alone be done within research facility as they require cooperation from the Medical Doctors, Hospitals, Volunteers and patients, therefore such expenditure has to be necessarily spent outside the facility, but for the purpose of ‘in -house’ research - decided against revenue.
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