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Court Allows Deductions for Clinical Trials Outside Facility u/s 35(2AB) of Income Tax Act.

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....Weighted deduction u/s 35(2AB) - clinical trials conducted outside the ‘in-house R & D facility’ - such expenditure has to be necessarily spent outside the facility, but for the purpose of ‘in -house’ research - claim of the assessee allowed.....

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Court Allows Deductions for Clinical Trials Outside Facility u/s 35(2AB) of Income Tax Act.