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Clinical Research Business Qualifies for Tax Deduction u/s 80IB; Meets Rule 18DA(1) Criteria for R&D Activities.

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....Deduction u/s 80IB - business of clinical research of pharma products – whether the activity could not be termed as research and development - eligibility criteria laid down in Rule 18DA(1) for claiming deduction u/s 80IB(8A) - deduction allowed - AT....