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1978 (7) TMI 51 - HC - Income TaxExtract: .......he period the agreement remained in force. For the reasons already mentioned, this case is also equally distinguishable. We answer the question referred to us by holding that a sum of Rs. 28,917 did, in the circumstances of the case, constitute an item of capital expenditure. The Commissioner will be entitled to costs which are assessed at Rs. 200.
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