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    <title>Dye development costs must be capitalized, not claimed as revenue expenditure; depreciation is allowed.</title>
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    <description>Product development cost as revenue expenditure - dyes brought an advantage of an enduring nature to the assessee - not allowed as revenue expenditure - to be capitalized and depreciation to be allowed - AT</description>
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      <description>Product development cost as revenue expenditure - dyes brought an advantage of an enduring nature to the assessee - not allowed as revenue expenditure - to be capitalized and depreciation to be allowed - AT</description>
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