https://www.taxtmi.com/caselaws?id=65404 Deduction under the employment incentive provision must be computed by applying the statutory test to the total workmen base and the preceding year's workforce, not by an incorrect exclusion of the first 100 workmen; the claim therefore depends on fresh recomputation under the correct method. Payments to an approved scientific research foundation may qualify for deduction where the foundation is approved for the relevant period and the research is connected with the business, whether examined under the contribution or business-research limb. Weighted deduction for in-house R&D is available when the substantive eligibility conditions are met, and a later filing defect in the prescribed report does not defeat the claim. en-us Mon, 30 Jun 2008 00:00:00 +0530 Fri, 20 Jul 2012 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65404 Deduction under the employment incentive provision must be computed by applying the statutory test to the total workmen base and the preceding year's workforce, not by an incorrect exclusion of the first 100 workmen; the claim therefore depends on fresh recomputation under the correct method. Payments to an approved scientific research foundation may qualify for deduction where the foundation is approved for the relevant period and the research is connected with the business, whether examined under the contribution or business-research limb. Weighted deduction for in-house R&D is available when the substantive eligibility conditions are met, and a later filing defect in the prescribed report does not defeat the claim. Case-Laws Income Tax Mon, 30 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65404