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    <title>2018 (12) TMI 1502 - ITAT INDORE</title>
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    <description>The Tribunal allowed the assessee&#039;s claims for capital and revenue expenditures for R&amp;amp;D activities in full, rejected the apportionment by the CIT(A), and confirmed the addition for unaccounted agricultural expenses. It also upheld the deletion of the interest disallowance for advances to associate concerns. The appeals of the assessee were partly allowed, and those of the revenue were dismissed.</description>
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      <description>The Tribunal allowed the assessee&#039;s claims for capital and revenue expenditures for R&amp;amp;D activities in full, rejected the apportionment by the CIT(A), and confirmed the addition for unaccounted agricultural expenses. It also upheld the deletion of the interest disallowance for advances to associate concerns. The appeals of the assessee were partly allowed, and those of the revenue were dismissed.</description>
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