TMI BlogWeighted deduction - in-house research and development - once the entitlement and eligibility of the...Weighted deduction - in-house research and development - once the entitlement and eligibility of the assessee is established by strictly construing the provision of section 35(2AB), then the provision is to be liberally construed so that full effect is given of the beneficial provision to achieve the intended objective for which the beneficial statutory provision is placed on the statute. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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