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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>Scientific research and development deduction available for qualifying companies, subject to registration, infrastructure, approvals and compliance.</h1> Entitlement to a deduction under sub-section (8A) of section 80-IB requires companies to be registered in India, have R&D as their main object, possess adequate laboratory and scale-up infrastructure, run time-bound R&D programmes with selection and review mechanisms, conduct exclusive R&D leading to technology development or transfer, and file annual returns and accounts within eight months; approval by the prescribed authority is required, is subject to monitoring, reporting and prior permissions for prototype sales, and may be withdrawn for tax-avoidance or rule violations.

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