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Section 43(4)- Meaning of term "Scientific Research"

Section 43(4)- Meaning of term Scientific Research - Income Tax - Profit and Gains of Business or Profession - 05 - SEC - 43(4): MEANING OF SCIENTIFIC RESEARCH Scientific research" means any activities for the extension of knowledge in the field .....

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of scientific research, but do not include any expenditure incurred in the acquisition of rights in, or arising out of, scientific research; references to scientific research related to a business or class of business include- any scientific research .....

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