“Section 43(4)(iii)”

Section References (mined)Section 43Section 43(4)(iii)2 judgments

Judgments citing Section 43(4)(iii)

Malwa Oxygen and Industrial Gases Private Limited, Sector C, Industrial Area vs. AO-Ratlam/Income Tax Officer, NFAC, Ratlam/Delhi

Appeal is partly allowed for statistical purposes

ITA 713/IND/2024[2018-19]Status: DisposedITAT Indore07 Oct 2025AY 2018-19

Bench: Shri B.M. Biyani

hearing and it is found that the research conducted by assessee satisfies the definition of ‘scientific research related to business’ as prescribed in section 43(4)(iii) of the Act for the purpose of section 35(1)(i): “43(4) (iii) references to scientific research related to a business ... research undertaken by assessee as substantiated by Ld. AR with reference to various documents discussed earlier, does not satisfy the requirement of section 43(4)(iii). Therefore, after a careful consideration, we arrive at a conclusion that the research undertaken by assessee is related to assessee’s business. Therefore

M/S. Wipro Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1)(2), Bangalore

In the result, the appeal filed by the assessee is treated as partly allowed for statistical purposes

ITA 2556/BANG/2019[2015-16]Status: HeardITAT Bangalore23 May 2022AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.2556/Bang/2019 Assessment Year : 2015-16

For Appellant: Shri S. Ganesh, Sr. ARFor Respondent: Shri T. Roumuan Paite, D.R

Section 143(3)

conducting scientific research related to a business carried on by the assessee. The reference to "scientific research related to a business" in section 43(4)(iii)(a) is to include the cases of scientific research which may lead to or to facilitate an extension of that business. Section 35 relates