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1989 (8) TMI 30 - HC - Income TaxExtract: .......that this was an expenditure of capital nature ? 5. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that the entire expenditure of Rs. 30,313 incurred in the shifting was not an expenditure of capital nature ? The petition is disposed of. There will be no order as to costs.
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