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1974 (7) TMI 49 - PATNA HIGH COURTExtract: .......s and in the circumstances of the case, the protection charge incurred by the assessee-company in digging a trench was revenue expenditure. The question is thus answered in favour of the assessee and against, the department. The assessee will be entitled to the costs of this reference. The hearing fee is assessed at Rs. 100. UNTWALIA C.J.--I agree.
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