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1993 (1) TMI 36 - HC - Income TaxExtract: .......r assistance represented revenue expenditure and was allowable as a deduction in the computation of the income of the assessee. In that view of the matter, we answer the question referred to us in the affirmative, that is, in favour of the assessee and against the Revenue. Under the facts and circumstances of the case, we make no order as to costs.
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