Disallowance of research & development expense - disallowance ...
Research Expenses Under Income Tax Act Sections 35 & 37 Cannot Be Denied Just Because Results Weren't Shown in Assessed Year.
November 11, 2016
Case Laws Income Tax AT
Disallowance of research & development expense - disallowance u/s 35 & 37 - the disallowance cannot be made only on the ground that results of the research were not shown by the assessee during the year under consideration. - AT
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