https://www.taxtmi.com/caselaws?id=58957 The Tribunal allowed the appeal, finding that the assessee was eligible for the deduction under section 35 of the Income-tax Act for laboratory equipment and building expenditure intended for scientific research. The Commissioner (Appeals) erred in upholding the rejection by the Income Tax Officer, and the deduction was granted for the additional expenditure. The assessee succeeded in obtaining the deduction that had been previously denied by the lower authorities. en-us Fri, 12 Feb 1982 00:00:00 +0530 Thu, 23 Dec 2010 13:10:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58957 The Tribunal allowed the appeal, finding that the assessee was eligible for the deduction under section 35 of the Income-tax Act for laboratory equipment and building expenditure intended for scientific research. The Commissioner (Appeals) erred in upholding the rejection by the Income Tax Officer, and the deduction was granted for the additional expenditure. The assessee succeeded in obtaining the deduction that had been previously denied by the lower authorities. Case-Laws Income Tax Fri, 12 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58957