Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Appellant eligible for weighted deduction u/s 35(2AB) for entire R&D expenditure incurred in India. Revenue R&D expenditure incurred outside India allowed in assessment. Capital R&D expenditure incurred outside India eligible for deduction u/s 35(1)(iv). ITAT allowed assessee's appeal.
Appellant eligible for weighted deduction u/s 35(2AB) for entire R&D expenditure incurred in India. Revenue R&D expenditure incurred outside India allowed in assessment. Capital R&D expenditure incurred outside India eligible for deduction u/s 35(1)(iv). ITAT allowed assessee's appeal.
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