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1974 (5) TMI 18 - ALLAHABAD HIGH COURT
Extract:
.......xpenditure in question could not be described as capital expenditure. In the result we answer both the questions referred to us in the affirmative and in favour of the assessee. The assessee will be entitled to receive the costs of the reference from the Commissioner of Income-tax which is assessee at Rs. 200. Questions answered in the affirmative.