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1992 (3) TMI 48 - HC - Income TaxExtract: .......y underground cables, it is not possible to agree with the contention raised on behalf of the Revenue that the expenditure incurred in that behalf was capital in nature. We, therefore, answer the question in the affirmative, i.e., against the Revenue and in favour of the assessee. This reference is disposed of accordingly with no order as to costs.
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