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1979 (6) TMI 18 - MADRAS HIGH COURTExtract: .......uch an interpretation cannot be accepted. As the assessee has not established that the expenditure had been incurred out of considerations of commercial expediency or on revenue account, the question has to be and is answered in the negative and against the assessee. The Commissioner will be entitled to his costs. Counsel s fee is fixed at Rs. 500.
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