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All the four items namely - Custom duty/expenses on importing of free samples; Consultancy charges; Cost of material used for in-house development transferred from Raw material cost; and Cost of direct labour transferred from labour cost - are in the nature of revenue expenses. - Tri

Income Tax - All the four items, namely - Custom duty/expenses on importing of free samples; Consultancy charges; Cost of material used for in-house development transferred from Raw material cost; and .....

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