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1977 (3) TMI 50 - ITAT ALLAHABADExtract: .......nd it has been converted in to a big hall. All this has been done to facilitate the carrying on the business and hence no asset of enduring nature has been created. It is merely revenue expenditure which is allowable under s. 37 and the view taken by the Appellate Assistant Commissioner is entirely correct. 4. In the result the appeal is dismissed.
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