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2009 (8) TMI 765 - DELHI HIGH COURT
Capital or Revenue expenditure – As per the case of the Gauhati High Court which is reported as Deputy CIT v. Assam Asbestos Ltd. [2003 -TMI - 11709 - GAUHATI High Court] - Expenses incurred on preparation of the feasibility report, same line of business, is treated as revenue expenditure - Appeal is dismissed in favour of assessee
