https://www.taxtmi.com/caselaws?id=216203 Weighted deduction under section 35(2AB) was denied for clinical trial expenditure conducted outside the approved in-house research facility and for items not supported by the DSIR certificate. Rent, rates and taxes relating to approved R&D premises were treated as eligible, because the statutory exclusion is confined to the cost of land or building. Consultancy charges linked to technical research inputs, and patent filing charges covered by the Explanation to section 35(2AB), were also held eligible. Expenditure on ANDA registration in the USA was characterised as revenue expenditure, being incurred to meet regulatory requirements for market access and not to acquire any enduring asset. en-us Wed, 04 Jul 2012 00:00:00 +0530 Thu, 30 Jul 2026 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216203 Weighted deduction under section 35(2AB) was denied for clinical trial expenditure conducted outside the approved in-house research facility and for items not supported by the DSIR certificate. Rent, rates and taxes relating to approved R&D premises were treated as eligible, because the statutory exclusion is confined to the cost of land or building. Consultancy charges linked to technical research inputs, and patent filing charges covered by the Explanation to section 35(2AB), were also held eligible. Expenditure on ANDA registration in the USA was characterised as revenue expenditure, being incurred to meet regulatory requirements for market access and not to acquire any enduring asset. Case-Laws Income Tax Wed, 04 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216203