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1982 (9) TMI 44 - HC - Income TaxExtract: .......nd decide the question referred to us by holding that, on the facts and in the circumstances of this case, the sum of Rs. 4,970 spent by the assessee was of the nature of a revenue expenditure allowable under s. 37 of the I.T. Act, 1961. The case is thus decided against the Revenue and in favour of the assessee. There shall be no order as to costs.
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