https://www.taxtmi.com/caselaws?id=795002 Capital expenditure on scientific research related to an assessee's business, incurred after 31 March 1967, is fully deductible in the relevant previous year under section 35(1)(iv) read with section 35(2)(ia); the pre-1967 instalment treatment does not apply. Separately, adjustments made through a return-processing intimation under section 143(1)(a) must be challenged through the appellate remedy available against that intimation. They cannot be contested in an appeal against a section 143(3) scrutiny assessment where that assessment neither considered nor altered those adjustments. en-us Fri, 10 Jul 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795002 Capital expenditure on scientific research related to an assessee's business, incurred after 31 March 1967, is fully deductible in the relevant previous year under section 35(1)(iv) read with section 35(2)(ia); the pre-1967 instalment treatment does not apply. Separately, adjustments made through a return-processing intimation under section 143(1)(a) must be challenged through the appellate remedy available against that intimation. They cannot be contested in an appeal against a section 143(3) scrutiny assessment where that assessment neither considered nor altered those adjustments. Case-Laws Income Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795002