https://www.taxtmi.com/caselaws?id=183385 The High Court upheld the decisions of the Commissioner (Appeals) and the Tribunal, ruling in favor of the assessee, Smith Kline and French (India) Ltd., now ESKAYLE LIMITED. The court concluded that the expenditure on purchasing buses for transporting research personnel qualified for a deduction under section 35(1)(iv) of the Income-tax Act, 1961, as the buses were considered facilities for the prosecution of scientific research. The assessee was entitled to the benefit of the deduction, contrary to the revenue's argument. en-us Wed, 22 Feb 1989 00:00:00 +0530 Wed, 08 Jun 2016 10:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183385 The High Court upheld the decisions of the Commissioner (Appeals) and the Tribunal, ruling in favor of the assessee, Smith Kline and French (India) Ltd., now ESKAYLE LIMITED. The court concluded that the expenditure on purchasing buses for transporting research personnel qualified for a deduction under section 35(1)(iv) of the Income-tax Act, 1961, as the buses were considered facilities for the prosecution of scientific research. The assessee was entitled to the benefit of the deduction, contrary to the revenue's argument. Case-Laws Income Tax Wed, 22 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183385