185 1[35. Expenditure on scientific research .
(1)In respect of expenditure on scientific research, the
following deductions shall be allowed - (i)any expenditure (not being in the nature of capital expenditure) laid out or expended on
scientific research related to the business.
2[Explanation .-Where any such expenditure has been laid out or expended before the
commencement of the business (not being expenditure laid out or expended before the 1st day of
April, 1973) on payment of any salary [as defined in Explanation 2 below sub -section ( 5) of