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2008 (6) TMI 168 - KERALA HIGH COURTDeduction u/s 80-IA in respect of the “third series” of plant put up for production of ossein – AO submit that plant is not a distinct/separate industrial unit - held that tribunal should verify the facts after inspection to entitle the assessee relief u/s 80IA – tribunal rightly allowed deduction in respect of payments made for technical know-how & expenditure on feasibility study, as it was for business purpose – payments in cash exceeding the specified limit were rightly disallowed by ITAT
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