1982 (2) TMI 109

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.....                                                                                          Rs.              1. Additions to laboratory equipment                   .....

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..... nbsp;                5,21,314                                                                                     ---------------- The ITO enquired from the assessee whether the aforesaid assets were used by the assessee for the scientific research rela .....

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..... earch carried on by the assessee. It was a different matter that these assets purchased by the expenditure were not put to actual use during the year. But the lower authorities have not disputed the fact that the relevant assets were meant for scientific research. On behalf of the revenue, the learned departmental representative has supported the orders of the authorities below on the ground that the construction of the building was not yet actually completed and the laboratory equipment was in transit. 3. We have carefully considered the facts and circumstances of the case and the submissions on either side. It is on record that the assessee was carrying on scientific research on a small-scale basis prior to the accounting period under co .....

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