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    Income Tax

    Product Design Development expenditure - revenue or capital...

    Product Design Development Costs for Existing Products Deemed Revenue Expenditure, Not Capital Expenditure.

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    Income TaxMarch 15, 2019Case LawsAT

    Product Design Development expenditure - revenue or capital expenditure - not incurred for development of a new product or new line of business - The expenditure incurred by assessee to improve the existing products is revenue expenditure.

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