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1992 (7) TMI 103 - ITAT AHMEDABAD-BExtract: .......ial estate and held it to be a revenue expenditure because the pipe lines always belonged to the Maharashtra Industrial Development Corporation. In view of the aforesaid rulings and the binding judgment of the Gujarat High Court, we uphold the order of the CIT(A) and reject the ground taken by the Revenue. 5. In the result, the appeal is dismissed.
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