https://www.taxtmi.com/caselaws?id=55779 The Tribunal concluded that converting the manual threshing process to mechanical did not constitute scientific research under sections 35(1)(iv) and 43(4) of the Income-tax Act, 1961. They determined that the activities aimed at perfecting machinery for business needs rather than extending knowledge in natural or applied science. Citing a previous ITAT decision, the Tribunal set aside the Commissioner (Appeals)'s ruling and reinstated the Assessing Officer's decision to disallow the claim of Rs. 5,46,094 under section 35(1)(iv). en-us Fri, 18 Jan 2002 00:00:00 +0530 Tue, 30 Nov 2010 09:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55779 The Tribunal concluded that converting the manual threshing process to mechanical did not constitute scientific research under sections 35(1)(iv) and 43(4) of the Income-tax Act, 1961. They determined that the activities aimed at perfecting machinery for business needs rather than extending knowledge in natural or applied science. Citing a previous ITAT decision, the Tribunal set aside the Commissioner (Appeals)'s ruling and reinstated the Assessing Officer's decision to disallow the claim of Rs. 5,46,094 under section 35(1)(iv). Case-Laws Income Tax Fri, 18 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55779