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1986 (1) TMI 88 - HC - Income Tax
Extract:
.......wable but not the portion which was incurred prior to the production stage. In view of the aim and object of the expenditure, this distinction was not, in our opinion, well-founded. We answer both the questions in the negative, in favour of the assessee and against the Department. There will be no order as to costs. MUKUL GOPAL MUKHERJI J.-I agree.