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2010 (4) TMI 1123 - AT - Income TaxExtract: .......controvert the findings of the CIT(A). We, therefore, do not find any infirmity in the order of the CIT(A) holding that the bank charges, audit expenses, sundry expenses, preliminary expenses written off are revenue in nature. The ground raised by the Revenue is accordingly dismissed. 11. In the result, the appeal filed by the Revenue is dismissed.
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