Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
The molecules when successfully developed will yield patent rights to the assessee - the assessee will be inventor of such product and, therefore, the expenditure is for scientific research and eligible for deduction u/s. 35 of the Act - AT
The molecules when successfully developed will yield patent rights to the assessee - the assessee will be inventor of such product and, therefore, the expenditure is for scientific research and eligible for deduction u/s. 35 of the Act - AT
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