Income from Sample Storage in Clinical Studies Eligible for Deduction u/s 80IB(8A) of Income Tax Act.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Deduction u/s 80IB(8A) - nature of sample storage incomes - assessee conducts its clinical study and stores the relevant samples at its client’s behest till the license approval is obtained. The same can’t be held to be an activity not forming intrinsic part of its clinical studies conducted - Deduction allowed - AT....