https://www.taxtmi.com/caselaws?id=23405 The High Court of Delhi dismissed the petitioner's request for reference of a question of law regarding deduction under section 35(1) and 35(2) for plant and machinery used for production of TVs. The Tribunal's decision was upheld as the machinery was found to be used for research and development, based on factual findings. en-us Wed, 18 Apr 1990 00:00:00 +0530 Sat, 19 Dec 2009 10:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23405 The High Court of Delhi dismissed the petitioner's request for reference of a question of law regarding deduction under section 35(1) and 35(2) for plant and machinery used for production of TVs. The Tribunal's decision was upheld as the machinery was found to be used for research and development, based on factual findings. Case-Laws Income Tax Wed, 18 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23405