1990 (4) TMI 45

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..... >Income Tax
Expenditure On Scientific Research
Judge(s) : C. L. CHAUDHARY., B. N. KIRPAL JUDGMENT The judgment of the court was delivered by KIRPAL J. -The petitioner seeks reference of the .....

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..... ought and used by the respondent-assessee for research and development or not. The finding of fact by the Commissioner of Income-tax (Appeals) and which has been accepted by the Tribunal is that the m .....

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