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1981 (6) TMI 5 - HC - Income TaxExtract: .......onclusion that no part of the amount paid by the assessee to the foreign collaborator as contribution towards research and development can be regarded as capital expenditure. Since the assessee has succeeded and the Department has failed in these group of cases, the Department has got to pay the costs of the assessee. Counsel s fee Rs. 500 one set.
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