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The Mumbai ITAT quashed a penalty of ₹5.57 lakh levied under section 270A against Anshul Specialty Molecules Pvt. Ltd., holding that the Assessing Officer had failed to specify the exact clause under ...
Abstract: In the context of rapidly developing exploratory innovation, relying solely on in-house R&D without external knowledge is impractical, while abandoning existing technological advantages to ...
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