Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)
Section 43(4), ‘Scientific Research’ means any activities for the extension of ITA 350/CHD/2023 A.Y. 2017-18 78 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