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1992 (7) TMI 98 - AT - Income TaxExtract: .......more profitably and the expenditure fell in the revenue field and not in the capital field though the benefit is enduring in nature. The decision of SC in the case of Empire Jute Co. Ltd. v. CIT 1980 124 ITR 1 is relied on. Accordingly, we uphold the order of the CIT(A) on this point. 20. This para is not reproduced here as it involves minor issue.
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