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1989 (2) TMI 406 - HC - Income TaxExtract: .......ew that the buses in question were facilities for the prosecution of scientific research and, therefore, the assessee was entitled to the benefit of section 35(1)(iv). We find no reasons to take a different view. 4. Accordingly, we make the following order The question referred for our opinion is answered in the affirmative and against the revenue.
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