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1994 (11) TMI 35 - HC - Income TaxExtract: ....... employees, before shifting the factory, we consider that it is revenue in nature and, therefore, allowable as a deduction. In that view of the matter, we consider that there is no infirmity in the order passed by the Tribunal on this aspect. Accordingly, we answer the question referred to us in the affirmative and against the Department. No costs.
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