Patent Filing Expenses Eligible for Weighted Deduction u/s 35(2AB), Must File in India Per Patent Act Section 7.

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....Weighted deduction u/s. 35(2AB) - Any application for patent foreign country has to be filed in India as per section 7 of The Patent Act, 1970, according to patent cooperation treaty. - The Commissioner (Appeals) has rightly held that the said expenditure incurred by the assessee towards patent filing charges is eligible for weighted deduction u/s 35(2AB). - AT....