No sec. 35 deduction for sum incurred which doesn't result in any research but helps in development

IT : Where assessee, engaged in business of development of vaccines and bio-pharmaceuticals, claimed product development expenditure being interest on loan and cost of consumable, in view of fact that said expenditure had nothing to do with scientific research, provisions of section 35(1)(i) or (iv) had no application to assessee's case and, thus, its claim for deduction was to be rejected