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2002 (10) TMI 243 - ITAT DELHI-E
Extract:
.......sessment year 1981-82 in ITA No. 6211/85. We are inclined to agree with the ld. Counsel that expenses on renovation constitute revenue expenditure. The conclusion of the Id. Commissioner (Appeals) in deleting the impugned additions is, therefore, upheld. 27. In the result, revenue s appeal for the three assessment years are partly allowed as above.