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2007 (8) TMI 373 - AT - Income TaxExtract: .......siness of the assessee to make him eligible for deduction under s. 35 of the IT Act. We, therefore, hold that the assessee is not entitled for deduction under s. 35 of the Act of the capital expenditure incurred on scientific research. Accordingly, the order of the CIT(A) stands confirmed. 13. In the result, the appeal of the assessee is dismissed.
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