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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 expenditure deductions expanded for approved payments and in house R&D where statutory conditions are satisfied.</h1> Expenditure on scientific research qualifies for one hundred percent deduction where revenue or capital outlays are related to the taxpayer's business, with capital deduction excluding land and assets claimed thereunder barred from depreciation. Payments to approved research entities or companies for research, and approved in house research facilities, are deductible at one hundred percent subject to prescribed authority approval, required forms, account and audit conditions, and preservation of deductibility when institutional approval is later withdrawn.

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