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31 non are program will quality for the doctorale Poduct 0000 - 10.000 ra 200.000 paid salary to stall entered in creach is fully slowed during province ar 2014-15. UN 15 1) any expenditure incurred during 3 years proyect Carnicncemeat is deemed to tare been spent in the year in which bulan commences provided escand relates to assessee's own field of botron Te Salary of 42,000 paid during 2014-15 is fully allowed w 15 (1) to the cost of computer can not be debited as capital expenditure on research Bonn be treated as business act as it was not used for research and will quality ca Any amount given to a university for carrying out research in an appecived lica of tocare is eligible for a weighted Joduction of 175% of amount given Research may or may not be related with assessee's business Hence deduction allowed will be of ? LOS COO depreciation w/ 32 ILLUSTRATION 36 ABC is a limited company engaged in the manufacure of automobiles During the previous year 2015-15. The company has incurred following expenses on kientific research Company purchased latest machinery from Germany and spent 20 lacs in April 2014 2. To set up its own research alsoratory, the company purchased a ricce of plot for? 5 lacs and donng the year spent ? 10 lack on the construction of laboratory boulding 3. In own research laboratory research activities started in the month of December 2014 and following expenses are incurred upto 31st March 2015 m) Salary to rescarch stal-200,000 (11) Other expenses on rent free accommodation and other perquisites 80.000 Tun Purchase of raw materials for research 31,60,000 (out of this amount only 90.000 has been cerufied by the prescribed authority) In January 2015, the company invited from Germany an expert in the field of stomobile research who spent 10 days in the company s research laboratory Company paid him 2 lacs and spent another 50,000 for his stay in a five star hotel 5. To promote research the company made following payments during the years (a) 50.000 is given to an approved research association (b) 350,000 to another approved rescarch association which has its object of research in the field of social sciences (0) 100,000 is given to Indian Institute of Technology-an approved institution by the prescribed authority This amount is given with specific direction to use the money for undertaking scientific research 31 non are program will quality for the doctorale Poduct 0000 - 10.000 ra 200.000 paid salary to stall entered in creach is fully slowed during province ar 2014-15. UN 15 1) any expenditure incurred during 3 years proyect Carnicncemeat is deemed to tare been spent in the year in which bulan commences provided escand relates to assessee's own field of botron Te Salary of 42,000 paid during 2014-15 is fully allowed w 15 (1) to the cost of computer can not be debited as capital expenditure on research Bonn be treated as business act as it was not used for research and will quality ca Any amount given to a university for carrying out research in an appecived lica of tocare is eligible for a weighted Joduction of 175% of amount given Research may or may not be related with assessee's business Hence deduction allowed will be of ? LOS COO depreciation w/ 32 ILLUSTRATION 36 ABC is a limited company engaged in the manufacure of automobiles During the previous year 2015-15. The company has incurred following expenses on kientific research Company purchased latest machinery from Germany and spent 20 lacs in April 2014 2. To set up its own research alsoratory, the company purchased a ricce of plot for? 5 lacs and donng the year spent ? 10 lack on the construction of laboratory boulding 3. In own research laboratory research activities started in the month of December 2014 and following expenses are incurred upto 31st March 2015 m) Salary to rescarch stal-200,000 (11) Other expenses on rent free accommodation and other perquisites 80.000 Tun Purchase of raw materials for research 31,60,000 (out of this amount only 90.000 has been cerufied by the prescribed authority) In January 2015, the company invited from Germany an expert in the field of stomobile research who spent 10 days in the company s research laboratory Company paid him 2 lacs and spent another 50,000 for his stay in a five star hotel 5. To promote research the company made following payments during the years (a) 50.000 is given to an approved research association (b) 350,000 to another approved rescarch association which has its object of research in the field of social sciences (0) 100,000 is given to Indian Institute of Technology-an approved institution by the prescribed authority This amount is given with specific direction to use the money for undertaking scientific research