Jul 27
Deepak Nitrite: ITAT Explains DSIR’s Role in R&D Deduction Under Section 35(2AB) The Mumbai ITAT has clarified DSIR’s role in quantifying eligible R&D expenditure under Section 35(2AB), distinguishing the law before and after the amendment to Rule 6(7A). The Tribunal also ruled on alternate scientific research deductions, balance additional depreciation and computation under Section 14A read with Rule 8D.... https://gstindiaguide.com/deepak-nitrite-itat-rd-deduction-dsir-form-3cl/
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