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1978 (7) TMI 37 - HC - Income Tax
Extract:
.......e, not being of a capital nature, must be regarded as a revenue expenditure. We, accordingly, answer the question in the negative and in favour of the assessee. Having regard to the facts and circumstances of the case an the, valuable assistance rendered, at the Bar, we do not propose to make any order as to costs. SUDHINDRA MOHAN GUHA J.--I agree.