The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench held that the deduction can be claimed under Research and Development (R&D) for Amount incurred towards development on a mechanism to produce customised products. The assessee, Harsha Engineers Ltd. has filed its original return of income declaring total income at Rs.27,37,55,058. An assessment order under section 143(3) […]from Taxscan | Simplifying Tax Laws https://ift.tt/2HNIteB
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