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1984 (3) TMI 49 - HC - Income TaxExtract: ......., since they are not the owners. That is not the same thing to state that whatever is spent by the lessees or tenants, should always be regarded as a capital expenditure. The said section has absolutely no relevance to the claim of the assessee in the instant case. In the result, we answer the question in the affirmative and against the Department.
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