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2008 (7) TMI 611 - AT - Income TaxExtract: .......sorbed capital expenditure on scientific research under section 35(4) is no different from the unabsorbed depreciation for the purposes of section 72A(7) and hence, the assessee is entitled to carry forward the unabsorbed scientific research expenditure. We, therefore, uphold the impugned order on this score. 18. In the result, appeal is dismissed.
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