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    Income Tax

    Disallowance of weighted deduction u/s 35(2AB)(1)- expenditure...

    Court Rules: R&D Expenses for Repairs, Rent Not Part of Land or Building Costs u/s 35(2AB)(1.

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    Income TaxSeptember 3, 2012Case LawsAT

    Disallowance of weighted deduction u/s 35(2AB)(1)- expenditure incurred on clinical trials - The repairs, rent, etc., the expenditure incurred relating to R&D premises cannot form part of cost of land or building. - AT

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