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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Disallowance of weighted deduction u/s 35(2AB)(1)- expenditure ...

Income Tax

September 3, 2012

Disallowance of weighted deduction u/s 35(2AB)(1)- expenditure incurred on clinical trials - The repairs, rent, etc., the expenditure incurred relating to R&D premises cannot form part of cost of land or building. - AT

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