Infosys - R&D weighted deduction
Facts
Weighted deduction under Section 35(2AB) for in-house R&D.
Issue
DSIR approval scope and timing.
Held
DSIR approval covers the eligible expenditure; clawback for non-utilised approval is allowed only if approval is withdrawn.
Ratio
Weighted-deduction scheme is governed by DSIR approval as the gate.
Use via API
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