Case Law Details
Case Name : CIT Vs. Sandan Vikas (India) Ltd. (Delhi High Court)
Related Assessment Year : 2005- 06
Courts :
All High Courts Delhi High Court
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Delhi High Court in the case of CIT Vs. Sandan Vikas (India) Ltd. (ITA No. 348 of 2011) (Judgement date: 24 February 2011, Assessment Year: 2005- 06) held that the taxpayer was eligible to claim weighted deduction on in-house Research and Development (R&D) expenditure from the year in which the taxpayer made an application to the Department of Scientific and Industrial Research (DSIR). The High Court observed that the provisions of the Income-tax Act, 1961 (the Act) does not suggest or imply that the cut-off date mentioned in the certificate issued by the DSIR will be the cut-off date for ...
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