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1986 (1) TMI 136 - ITAT BANGALOREExtract: .......is difficult to treat such assets as not forming part of the industrial undertaking unless the research is an independent until and not under the control and supervision of the same hand which directs the business. In the result, we agree with the CIT(A) and dismiss the ground raised by the Revenue in this behalf. 10. The appeal is allowed in part.
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