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1986 (10) TMI 76 - ITAT CALCUTTA-EExtract: .......ting than that under the lease considered above. 11. Thus, the entire expenditure was capital expenditure and the assessee is not entitled to deduction of any part of it as revenue expenditure. The order to the AAC is, therefore, reversed and that of the ITO is restored. 12. In the result, the appeal is allowed and the cross-objection is dismissed.
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