https://www.taxtmi.com/caselaws?id=170866 The appeal was partly allowed for statistical purposes. The deduction claimed under section 35(2AB) for in-house scientific research was rejected as the expenses did not qualify as in-house research and development. However, the disallowance of benevolent expenses for business purposes was remanded to the Assessing Officer for further examination to determine the quantum of expenditure based on verified employee and employer contributions, as well as payments to legal heirs. The appellant was directed to provide comprehensive details for a proper decision. en-us Wed, 13 Nov 2013 00:00:00 +0530 Sat, 26 Sep 2015 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170866 The appeal was partly allowed for statistical purposes. The deduction claimed under section 35(2AB) for in-house scientific research was rejected as the expenses did not qualify as in-house research and development. However, the disallowance of benevolent expenses for business purposes was remanded to the Assessing Officer for further examination to determine the quantum of expenditure based on verified employee and employer contributions, as well as payments to legal heirs. The appellant was directed to provide comprehensive details for a proper decision. Case-Laws Income Tax Wed, 13 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170866