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The Pune bench Income Tax Appellate Tribunal (ITAT) has held that deduction u/s 35(2AB) can allow only for expenditure incurred R&D facility in India. These deduction are provided to only those companies which have received DSIR recognition for their in-house R&D center.
ITAT has allowed a whopping Rs. 13.37 Cr (approx.) of total R&D expense to be claimed u/s 35(2AB) of the IT Act for a DSIR recognised 'In-house R&D Center' of Ecocat India. Read the complete news here
Do you want to understand the context as well as the overview of DSIR recognition? Well, this article will help you for sure: https://yourstory.com/mystory/ee4a1160ef-dsir-recognition-the/amp