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1983 (10) TMI 31 - HC - Income TaxExtract: .......incurred by way of legal expenses for the purpose of the business of the assessee. We are, therefore, of the view that the sum of Rs. 6,556 would be an item of revenue expenditure and would be properly allowable as such. We answer the third question referred to us in the affirmative and in favour of the assessee. There will be no order as to costs.
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