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1976 (4) TMI 11 - CALCUTTA HIGH COURT
Extract:
.......alf of the assessee that the expenditure in question was a revenue expenditure and the deduction claimed by the assessee was allowable under section 10(2)(xv) of the Indian Income-tax Act, 1922. Accordingly, we return our answer to the question in the affirmative and in favour of the assessee, with no order as to costs. DIPAK KUMAR SEN J.--I agree.