https://www.taxtmi.com/caselaws?id=790319 Weighted deduction for approved in-house scientific research is confined to expenditure directly attributable to research activity within the facility; a one-time bonus paid after patent licensing was treated as compensatory and excluded from eligible research spend. ESOP expenditure was allowed on the basis of consistency with earlier years on similar facts. Remuneration and travel-related costs of the Chief Scientific Officer were eligible for weighted deduction only to the extent actually certified as qualifying research expenditure, while any broader claim was not accepted in full and the alternative ordinary deduction was left to verification and allowance on a payment basis. en-us Fri, 17 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 17:21:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790319 Weighted deduction for approved in-house scientific research is confined to expenditure directly attributable to research activity within the facility; a one-time bonus paid after patent licensing was treated as compensatory and excluded from eligible research spend. ESOP expenditure was allowed on the basis of consistency with earlier years on similar facts. Remuneration and travel-related costs of the Chief Scientific Officer were eligible for weighted deduction only to the extent actually certified as qualifying research expenditure, while any broader claim was not accepted in full and the alternative ordinary deduction was left to verification and allowance on a payment basis. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790319