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2009 (1) TMI 862 - AT - Income TaxExtract: .......diture incurred for obtaining ISO certificate as revenue in nature and allowing the same to the assessee. Accordingly the order of CIT(A) in this regard is upheld and ground No. 4 of the appeal of Revenue is rejected. 14. In the result the appeal by the Revenue as well as cross-objection, ITA No. 1406 of 2008 and C.O. No. 140 of 2008 are dismissed.
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