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    <title>2015 (7) TMI 1340 - ITAT HYDERABAD</title>
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    <description>The Tribunal upheld the decision of the ld. CIT(A) in favor of the assessee, allowing the deduction under section 35(2AB) of the Income Tax Act for Research and Development expenses. The Tribunal relied on a precedent from a previous case to support the assessee&#039;s claim, dismissing the department&#039;s appeal and affirming the entitlement to the deduction.</description>
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      <description>The Tribunal upheld the decision of the ld. CIT(A) in favor of the assessee, allowing the deduction under section 35(2AB) of the Income Tax Act for Research and Development expenses. The Tribunal relied on a precedent from a previous case to support the assessee&#039;s claim, dismissing the department&#039;s appeal and affirming the entitlement to the deduction.</description>
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