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2009 (11) TMI 617 - SC - Income TaxReplacement of machinery - capital or revenue expenditure - whether, on facts and circumstances of this case, the respondent [assessee herein] was not entitled to deduction in view of the law laid down in the judgement of the Division Bench of this Court in the case of Commissioner of Income Tax vs. Sri Mangayarkarasi Mills Private Limited, [2009 -TMI - 34189 - SUPREME COURT ] - Matter remanded back for de novo consideration.
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