https://www.taxtmi.com/caselaws?id=58249 The Tribunal upheld the Commissioner (Appeals)'s decision to grant relief to the assessee regarding the claim for depreciation on assets used for scientific research. It also upheld the decision to allow the deduction under section 35B for entertainment expenses incurred for the promotion of exports, emphasizing that such expenses should be examined under section 35B rather than section 37. en-us Fri, 27 Apr 1984 00:00:00 +0530 Sat, 18 Dec 2010 11:36:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58249 The Tribunal upheld the Commissioner (Appeals)'s decision to grant relief to the assessee regarding the claim for depreciation on assets used for scientific research. It also upheld the decision to allow the deduction under section 35B for entertainment expenses incurred for the promotion of exports, emphasizing that such expenses should be examined under section 35B rather than section 37. Case-Laws Income Tax Fri, 27 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58249