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Income tax deduction u/s 35(2AB) can be invoked only if the R&D facility is in India

  • Writer: Kamal Nandan
    Kamal Nandan
  • May 27, 2022
  • 1 min read

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.


 
 
 

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