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2000 (10) TMI 9 - HC - Income TaxExtract: .......t in connection with the acquisition of the unit. Hence, it can be said to be only a capital expenditure. In the above view of the matter, the questions referred are answered as follows Question No. 1 is answered in favour of the assessee and against the Revenue. Questions Nos. 2 and 3 are answered in favour of the Revenue and against the assessee.
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