Bench: The Hon’Ble Mr.Justice Aravind Kumar
capital expenditure) laid out or expended on scientific research related to the business. (ii) to (iv) xxx (2) For the purposes xxx of Section 32. 21 (2A) Where xxx of Section 32A. (2AA) Where the assessee xxx authority. (2AB) (1) Where a company engaged in the business of [bio-technology or in [any business of manufacture or production