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1986 (1) TMI 62 - HC - Income TaxExtract: .......e reasons recorded above, we hold that the registration expenses of Rs. 19,607 incurred by the assessee was business expenditure and the Tribunal was right in deleting the addition. Accordingly, we answer the second question in the affirmative, i.e., in favour of the assessee and against the Department. The parties are left to bear their own costs.
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