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2003 (3) TMI 277 - ITAT DELHI-A
Extract:
.......tive contentions in the event that the Revenue s appeals succeed. As we have held the expenditure on the software development as scientific research under s. 35, the cross-objections filed by the assessee have become infructuous. 24. In the result, the appeals of the Revenue are dismissed and the cross-objections by the assessee are also dismissed.