prov:value
| - owledge essential to the use of such patent, design, trade mark, copyright or other property or the right to have such knowledge imparted, if such invention, patent, design, trade mark, copyright, other property or knowledge, as the case may be, is used by the taxpayer in the production of his income ... 39 S 11(gB) expenditure (other than expenditure which has qualified in whole or part for ded
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