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1984 (12) TMI 58 - DELHI HIGH COURTExtract: .......are of the view that these expenses cannot be treated as capital expenses, but have to be treated as revenue expenses. We would accordingly answer the question referred to us in the affirmative on the footing that these allowances have to be allowed under section 37(1) of the Income-tax Act, 1961. We would leave the parties to bear their own costs.
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