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Income Tax - Highlights / Catch Notes

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Entitlement to deduction u/s 35 (2AB) - expenditure incurred for ...

Income Tax

August 5, 2017

Entitlement to deduction u/s 35 (2AB) - expenditure incurred for its R&D Centre at Rohtak - approval was granted in 2015 - assessee claim the deduction since inceptin i.e. AY 2011-12 - DSIR directed to allow the claim - HC

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