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Segregation of Expenditure not sufficient reason to deny the benefit u/s 35(2AB): ITAT uphold allowance of weighted Deduction of Expenditure on Serum Institute of India
Segregation of Expenditure, not sufficient reason to deny the benefit under section 35(2AB) of the Income Tax Act,1961, ruled the Pune Bench of the...
![Deduction u/s 35 (2AB) can invoke only for expenditure incurred R&D facility inside India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Deduction-expenditure-RD-facility-inside-India-ITAT-Taxscan.jpeg "Deduction u/s 35 (2AB) can invoke only for expenditure incurred R&D facility inside India: ITAT [Read Order]")
![Once a Research Facility is Approved, Weighted Deduction can’t be denied for want of Form 3CL: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Weighted-Deduction-Taxscan.jpg "Once a Research Facility is Approved, Weighted Deduction can’t be denied for want of Form 3CL: ITAT [Read Order]")