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1977 (4) TMI 63 - ITAT JAIPURExtract: .......only. It is common ground that C.S.I.R. is a prescribed authority. The research done by the C.S. I.R. in the present case is definitely a scientific research. Under the circumstances, the expenses incurred by the assessee are also allowable under s. 35(1) (ii) of the Act. 10. In the result the appeal is dismissed and the cross-objection is allowed.
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