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1956 (12) TMI 51 - Other - Income TaxExtract: .......uot;A" licences, and, accordingly, as I say, I think that prima facie an "A" licence has a strong complexion of being an item of fixed capital ; but, from that, I do not think it is necessary to proceed to a decided view that the contrary could not possibly be shown. 33. For the rest, I entirely agree with what my brethren have said.
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