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2004 (2) TMI 650 - AT - Income TaxExtract: .......y material brought on record. In this view of the factual position, the payment made by the assessee was not incurred to acquire enduring benefit or an asset. Therefore, it has to be treated as revenue expenditure. Accordingly, we direct the Assessing Officer to delete the disallowance. 8. In the result, the appeal filed by the assessee is allowed.
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