https://www.taxtmi.com/caselaws?id=306185 The Tribunal upheld the company's eligibility for weighted deduction under section 35(2AB) for manufacturing Hepatitis B Vaccine, citing approval by relevant authorities. It directed exclusion of actuarial-based gratuity provision from total income per Bombay High Court precedent and acknowledged proper treatment of royalty. The Tribunal upheld the disallowance of weighted deduction on clinical trials outside approved facilities, citing consistency with previous rulings. The Revenue's appeals were partly allowed and dismissed based on specific issues presented. en-us Fri, 29 Jan 2010 00:00:00 +0530 Mon, 16 Jan 2023 14:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306185 The Tribunal upheld the company's eligibility for weighted deduction under section 35(2AB) for manufacturing Hepatitis B Vaccine, citing approval by relevant authorities. It directed exclusion of actuarial-based gratuity provision from total income per Bombay High Court precedent and acknowledged proper treatment of royalty. The Tribunal upheld the disallowance of weighted deduction on clinical trials outside approved facilities, citing consistency with previous rulings. The Revenue's appeals were partly allowed and dismissed based on specific issues presented. Case-Laws Income Tax Fri, 29 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306185