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1984 (2) TMI 159 - ITAT GAUHATIExtract: .......on of the materials on record, facts and circumstances of the case, we hold that the training expenses of Rs. 47,568 was revenue expenditure and not capital expenditure as held by the ITO and the AAC. Accordingly we direct the ITO to recompute the income of the assessee in accordance with our finding. 12. As a result, the appeal is allowed in part.
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