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    <title>1988 (2) TMI 92 - ITAT ALLAHABAD-A</title>
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    <description>The Tribunal allowed the appeal, overturning the disallowance of research and development expenditure under Section 35, directing reassessment of depreciation on capital expenditure for research and development, and adjusting interest charges as per relief granted.</description>
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      <description>The Tribunal allowed the appeal, overturning the disallowance of research and development expenditure under Section 35, directing reassessment of depreciation on capital expenditure for research and development, and adjusting interest charges as per relief granted.</description>
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