Claim of deduction u/s. 35 - scientific research activities - ...
Income Tax
May 6, 2020
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 is no research activities carried out. In the absence of any capital assets employed for the purpose of research activities, this issue requires to be adjudicated with reference to the evidence of research activities if any carried on by the assessee.
View Source
