IND SWIFT LABORATORIES LTD.,CHANDIGARH vs. DCIT, CIRCLE 1(1), CHANDIGARH
In the result, the appeal is allowed, as indicated
ITA 350/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh04 Jun 2024AY 2017-18
Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)
For Appellant: Shri T.N.Singla, C.AFor Respondent: Shri Rohit Sharma, CIT-DR
Section 250Section 35Section 35(1)Section 35(1)(i)Section 35(2)
Section 43(4),
‘Scientific Research’ means any activities for the extension of
ITA 350/CHD/2023
A.Y. 2017-18
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knowledge in the fields of natural or applied science including
agriculture, animal husbandry or fisheries; that ‘expenditure
incurred on scientific research’
includes all expenditure
incurred for the prosecution or provision of facilities for the
prosecution of scientific research, but do not include
