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2012 (9) TMI 1175 - AT - Income TaxExtract: .......ing the efficiency and effectiveness of the hotel. Such expenditure in our considered opinion cannot be said to be capital in nature. Hence, we set aside the orders of authorities below and decide the issue in favour of the assessee. 10. In the result, the appeal filed by the Assessee stands allowed. Order pronounced in the open court on 19/9/2012.
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