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    <title>High Court Denies 200% Deduction u/s 35(AB)(2) for Lack of Evidence Linking R&amp;D to Manufacturing Benefits.</title>
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    <description>Research and Development expenditure u/s 35(AB)(2) - weighted deduction at the rate of 200% - A perusal of Form 3CL appended to the typed set of documents, does not throw any light (or) supportive of the case of the appellant / assessee that the benefits of the research and development done by the Hosur unit having been availed by their manufacturing unit at Himachal Pradesh. - HC</description>
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