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1997 (1) TMI 66 - HC - Income TaxExtract: .......t case, the assessee is not entitled to claim deduction of the amount of Rs. 7,10,238 being the cost of PAN catalyst in computation of its total income for the year under consideration. Accordingly, we answer question No. 2 in the negative and in favour of the Revenue. In the facts and circumstances of the case, there shall be no order as to costs.
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