https://www.taxtmi.com/caselaws?id=20446 The High Court ruled in favor of the company, allowing the deduction under section 35(1)(iv) of the Income-tax Act for the expenditure on constructing an approach road to its research and development laboratories. The Court held that the road, being a necessary adjunct to the research facilities, qualified as expenditure on scientific research related to the business, entitling the assessee to the deduction. The Court emphasized that the primary purpose of the expenditure being for scientific research, any incidental benefits to third parties did not disqualify the deduction eligibility. en-us Fri, 01 Oct 1993 00:00:00 +0530 Sat, 14 Nov 2009 10:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20446 The High Court ruled in favor of the company, allowing the deduction under section 35(1)(iv) of the Income-tax Act for the expenditure on constructing an approach road to its research and development laboratories. The Court held that the road, being a necessary adjunct to the research facilities, qualified as expenditure on scientific research related to the business, entitling the assessee to the deduction. The Court emphasized that the primary purpose of the expenditure being for scientific research, any incidental benefits to third parties did not disqualify the deduction eligibility. Case-Laws Income Tax Fri, 01 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20446