CORPORATE AND PROFESSIONAL UPDATE FEBRUARY 15, 2016
CORPORATE AND PROFESSIONAL UPDATE FEBRUARY 15, 2016 INCOME TAX ACT SECTION 35 SCIENTIFIC RESEARCH EXPENDITURE Sub-section (2AB) : Where deduction under section 35(2AB) would be allowed to assessee, if its research and development facility was recognised by DSIR and approval in prescribed Form No. 3CM was obtained – [2016] 66 94 (Hyderabad – Trib.) SECTION 44 INSURANCE …