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COMMISSIONER OF INCOME-TAX versus HICO PRODUCTS (P.) LTD.


Depreciation Scientific research costs are essentially of the same nature as the Double Allowance Retroactive Amendment's Explanation and Valid Income Tax Act, 1961, Sections 32 and 35 (2) (iv) of the Indian Finance (No 2) Act, 1980, India. , Arts 14 and 19 (1) (G) [CITV Hico Product (P) Limited (1991) 187 ITR 517 reverse]

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