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Unspent Research Grant of ₹13.05 Lakh Treated as Deferred Liability: ITAT Holds Amount Non-Taxable Until Project Utilisation [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has ruled that an unutilised research grant received from the Department of Scientific ...
Unspent Research Grant of ₹13.05 Lakh Treated as Deferred Liability: ITAT Holds Amount Non-Taxable Until Project Utilisation [Read Order]
The decision came in appeal for AY 2012–13, where the Assessing Officer had added ₹13.05 lakh to the income, holding the grant to be revenue in nature. The Tribunal accepted that such project-linked grants are like deferred liabilities and remain taxable only upon utilisation.
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