In the result, i) The appeal of the assessee in ITA No
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
33B relates to rehabilitation allowance and section 34 deals with conditions for depreciation allowance and development rebate. Section 34A deals with restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies. Section 35 deals with expenditure on scientific research, section 35A deals with expenditure on acquisition of patent right or copy right. Section