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1998 (8) TMI 56 - HC - Income TaxExtract: .......is of a capital nature as long as it is used for scientific research relating to the business carried on by the assessee, the assessee is entitled for the deduction of the claim. We, therefore, answer question No. 3 referred by the Tribunal in the affirmative, in favour of the assessee and against the Revenue. The reference is answered accordingly.
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