https://www.taxtmi.com/caselaws?id=18428 The Tribunal, after thorough analysis, found that the research conducted by the assessee in plant tissue-culture technology was directly related to its existing business activities in pesticides and other products. It concluded that the business had commenced simultaneously with the research programs, supported by evidence of the purchase and sale of vegetation plants. The Tribunal's decision affirmed the nexus between the scientific research and the business operations, emphasizing the need for a clear connection to claim deductions under section 35(1) of the Income-tax Act, 1961. en-us Thu, 25 Jul 1996 00:00:00 +0530 Wed, 30 Sep 2009 18:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18428 The Tribunal, after thorough analysis, found that the research conducted by the assessee in plant tissue-culture technology was directly related to its existing business activities in pesticides and other products. It concluded that the business had commenced simultaneously with the research programs, supported by evidence of the purchase and sale of vegetation plants. The Tribunal's decision affirmed the nexus between the scientific research and the business operations, emphasizing the need for a clear connection to claim deductions under section 35(1) of the Income-tax Act, 1961. Case-Laws Income Tax Thu, 25 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18428