Is R&D expenditure eligible for deduction under section 28 to 44DB of the Income Tax Act?

Last updated: 28 August 2021
Quick Summary
This judgement addresses whether Research and Development (R&D) expenditure can be claimed as a deduction under sections 28 to 44DB of the Income Tax Act. The Assessing Officer disallowed a portion of the expenditure, which the assessee contested. Ultimately, the appeals were partly allowed for statistical purposes, with the Revenue's cross-objections dismissed.

Court :
ITAT Bangalore

Brief :
These seven appeals at the instance of the assessee and five cross objections preferred by the Revenue are directed against various orders of the CIT(A). The relevant assessment years are 2007-2008, 1010-2011 to 2015-2016.

Citation :
ITA No.2942/Bang/2018 : Asst.Year 2015-2016

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1999
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