https://www.taxtmi.com/caselaws?id=5386 Capital expenditure on scientific research could not be deducted twice: once under the scientific research provisions and again by way of depreciation on the same asset. The statutory scheme in the 1922 Act and its successors in the 1961 Act was treated as embodying a single-deduction principle, and Explanation 1 to section 43(1) required the scientific research write-off to be reduced in computing actual cost for depreciation. The retrospective insertion of the words "or any other" in section 35(2)(iv) was treated as clarificatory, so the constitutional challenge under Articles 14 and 19(1)(g) failed. en-us Thu, 22 Oct 1992 00:00:00 +0530 Thu, 11 Dec 2025 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5386 Capital expenditure on scientific research could not be deducted twice: once under the scientific research provisions and again by way of depreciation on the same asset. The statutory scheme in the 1922 Act and its successors in the 1961 Act was treated as embodying a single-deduction principle, and Explanation 1 to section 43(1) required the scientific research write-off to be reduced in computing actual cost for depreciation. The retrospective insertion of the words "or any other" in section 35(2)(iv) was treated as clarificatory, so the constitutional challenge under Articles 14 and 19(1)(g) failed. Case-Laws Income Tax Thu, 22 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5386