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2018 (1) TMI 1534 - HC - Income TaxDeduction u/s 35ABB - expenditure claimed by the assessee, for the concerned assessment year, could be treated as revenue - in the opinion of the AO the treatment had to be as falling in the capital stream - HELD THAT:- ITAT followed its view for the previous years and held that the expenditure fell in the revenue stream; the ITAT was also guided by the decision of this Court, which had confirmed its previous view. This Court notices that the question sought to be urged with respect to the revenue treatment, was identical to the question framed in Commissioner of Income Tax. Vs. Bharti Hexacom Ltd. [2013 (12) TMI 1115 - DELHI HIGH COURT] by a reasoned judgment, the Court dismissed the Revenue’s appeal and confirmed the view taken by ITAT. As a consequence, no question of law arises. The appeal is therefore, dismissed.
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