https://www.taxtmi.com/caselaws?id=71594 The Tribunal ruled in favor of the assessee, allowing the deduction of Rs. 2,18,582 under section 35 for building expenditure related to research and development. The Tribunal interpreted "on scientific research" broadly to include immovable property expenses. Additionally, the disallowance of Rs. 9,143 for expenses during Ganpati Festival was overturned, deeming the expenses valid for labor welfare based on a Supreme Court decision. As a result, the appeal was partially allowed in favor of the assessee. en-us Fri, 04 Aug 2000 00:00:00 +0530 Mon, 25 Apr 2011 18:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71594 The Tribunal ruled in favor of the assessee, allowing the deduction of Rs. 2,18,582 under section 35 for building expenditure related to research and development. The Tribunal interpreted "on scientific research" broadly to include immovable property expenses. Additionally, the disallowance of Rs. 9,143 for expenses during Ganpati Festival was overturned, deeming the expenses valid for labor welfare based on a Supreme Court decision. As a result, the appeal was partially allowed in favor of the assessee. Case-Laws Income Tax Fri, 04 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71594