In-house R&D approval under tax law allows research deduction eligibility subject to prescribed administrative conditions. The Order (Form No. 3CM) records approval of an in-house Research and Development facility for the purposes of section 35(2AB), noting approval is subject to specified conditions. It requires company identification (name, address, PAN), nature of business, research objectives, facility address, application reference, and DSIR recognition details where applicable, and provides for signature, file and order numbers and transmission of copies to the company and the relevant income-tax authority.
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.
In-house R&D approval under tax law allows research deduction eligibility subject to prescribed administrative conditions.
The Order (Form No. 3CM) records approval of an in-house Research and Development facility for the purposes of section 35(2AB), noting approval is subject to specified conditions. It requires company identification (name, address, PAN), nature of business, research objectives, facility address, application reference, and DSIR recognition details where applicable, and provides for signature, file and order numbers and transmission of copies to the company and the relevant income-tax authority.
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