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2007 (3) TMI 197 - MADRAS HIGH COURTExcise duty, sales tax & conversion charges will not be included in total turnover, while computing deduction u/s 80 HHC – whether expenses on replacement of machinery are revenue/capital expenditure will be determined by provisions of IT Act not on basis of accounting practice of assessee – they are revenue expenditure as entire plant & machinery are common unit – when no claim for depreciation was made before any authorities to consider question of block of assets no question of law arise
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