TMI BlogThe expenditure in respect of the scientific research, even if it is capital in nature as it was...The expenditure in respect of the scientific research, even if it is capital in nature as it was incurred in relation to the business carried on by the assessee under Section 35(1)(iv) of the Act - the said expenditure is to be deducted - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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