Scientific research deduction: The Gujarat High Court held that once the Department of Scientific and Industrial Research grants approval of the taxpayer’s scientific research, the Assessing Officer cannot attempt to verify that conditions were satisfied in order to deny a deduction. The case is: B.A. Research India Ltd. Read a June 2016 report [PDF 304 KB]
Scientific research deduction : AO has no power to verify conditions
(Last Updated On: July 9, 2016)