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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 definition clarifies qualifying research activities, allowable research expenditure, and business-related research nexus.</h1> The provision defines scientific research as activities extending knowledge in natural or applied sciences, including agriculture, animal husbandry and fisheries; treats expenditure as costs for prosecuting research or providing facilities for it but excludes acquisition of rights arising from research; and connects business-related research to activities that may extend the business or class of businesses and to medical research related to the welfare of workers.

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