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1992 (3) TMI 105 - ITAT ALLAHABAD-B
Extract:
.......n capital account or on revenue account. There is no doubt about this as can be seen from the guidelines of the Scheme. We have held above that the entire amount is on revenue account. Therefore, this alternative plea has no legs to stand and the same is not accepted by us. 7. and 8. These paras are not reproduced here as they involve minor issues.