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Cost of Project u/s.35D(3)(a) - industrial undertaking - shares acquired cannot be treated by any stretch of imagination as land or building plant or machinery etc. and treated as cost of project for the purpose of allowing deduction u/s.35D - Tri

Income Tax - Cost of Project u/s.35D(3)(a) - industrial undertaking - shares acquired cannot be treated by any stretch of imagination as land or building, plant or machinery etc., and treated as cost .....

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