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Weighted deduction u/s 35(2AB) allowed towards exp. incurred on refreshments for visiting scientists; SLP dismissed

February 19, 2019[2019] 103 taxmann.com 87 (SC)/[2019] 261 Taxman 549 (SC)
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IT : Where High Court upheld order passed by Tribunal allowing weighted deduction under section 35(2AB) to assessee on account of expenses incurred for lunch, refreshment etc. of visiting scientists after treating same as expenses incurred for R&D activity, SLP filed against said order was to be dismissed

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