Deduction u/s. 35(1) for scientific research available even for unsuccessful research

HIGH COURT OF GUJARAT Deputy Commissioner of Income-tax (Asstt.) v. Mastek Ltd. TAX APPEAL NOs. 242, 243 AND 263 OF 2000 AUGUST 21 and 28, 2012 JUDGMENT Dated 21-8-2012 1. These three tax appeals involve the same assessee and give rise to similar questions of law. We have heard them together and propose to dispose them off by this common judgment. 2. While admitting these appeals by common order dated 22-11-2000, the court framed following two substantial questions of law:- A.  Whether, the Appellate Tribunal is right in law and on facts in holding that the activities carried...