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2008 (10) TMI 133 - HC - Income TaxAssessee, conducting rides at amusement park - payment made for advice on application of techniques of predictive breakdowns so that the assessee can execute predictive maintenance of the structures from time to time - Tribunal concluded that there was no addition in the capital field and the expenditure was incurred by the assessee in the interest of its business - Tribunal rightly held that the expenditure was of a revenue nature and was not in the capital field.
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