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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 Costs Include Drug Trials, Regulatory Approvals, and Patent Filings Under Section 35(2AB) of Income Tax Act 1961.</h1> Expenditure on scientific research, as defined under section 35(2AB) of the Income Tax Act 1961, includes costs related to drugs and pharmaceuticals. This encompasses expenses for conducting clinical drug trials, obtaining regulatory approvals under relevant laws, and filing patent applications under the Patents Act, 1970.

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