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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Weighted deduction for research enhanced and scope extended to approved research associations under amended income tax provisions.</h1> The amendment broadens eligible recipients by replacing 'scientific research association' with 'research association' and increases the statutory weighted deduction rates for sums paid to eligible research recipients, including approved research associations undertaking social science or statistical research. Parallel increases apply to sums under approved scientific research programmes and to company expenditure on approved in-house R&D facilities. The amendments also adjust provisos to include associations and specify applicability from the stated fiscal commencement for the relevant assessment year and subsequent years.

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