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COMMISSIONER OF INCOME-TAX versus A.V. THOMAS & CO. LTD.


References Scientific Research The Expenditure Tribunal on Scientific Research in the Micro-Spread of Plants visited a similar research center and considered the material investigation that started the business and the scientific research on the business of estimating these costs. The detection did not create any Indian income tax question. Acts, 1961, Sections 35 and 256

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