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2013 (10) TMI 1541 - AT - Income TaxExtract: .......ne the allocability of expenses of R&D and depreciation if at all, relying on the books as maintained by the various units. 17. Ground no. 2 is therefore, allowed for statistical purposes. 18. In the result, the appeal filed by the department is treated as allowed for statistical purposes Order pronounced in the open Court on 9th October, 2013.
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