TMI Blog2014 (5) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... DELHI HIGH COURT] confirmed disallowance directed by the Income Tax authorities, on account of the assessee's amortization cost of land which according to the Revenue constituted capital expenditure ..... X X X X Extracts X X X X X X X X Extracts X X X X
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