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1984 (1) TMI 133 - ITAT HYDERABAD-BExtract: .......to sea breeze we are of the opinion that the wire mesh gets rusted easily and would not endure per a long period. Therefore, due to that reason also it cannot be said that the purchase of wire mesh would bring into existence an asset of enduring nature. We fail to see any reason to interfere with the AAC rsquo s order and hence appeal is dismissed.
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