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2013 (7) TMI 1080 - AT - Income TaxExtract: .......ncurring this expenditure the assessee generates a marketable product or stock-in-trade. In these circumstances, we are of the opinion that the provisions of s. 35(1)(i) or (iv) have no application to assessee's case and accordingly the argument of the assessee's counsel is dismissed. 25. Accordingly, all the appeals of Revenue are allowed.
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