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1998 (6) TMI 23 - HC - Income TaxExtract: .......ess if it is to survive in the market. The expenditure incurred for such purpose cannot be regarded as capital expenditure and is only a revenue expenditure. The question therefore referred to us is answered in favour of the assessee and against the Revenue. The assessee shall be entitled to costs in the sum of Rs. 1,000 (rupees one thousand only).
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