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2002 (7) TMI 217 - AT - Income TaxExtract: .......7(Alld.)/1992 against the assessee and in favour of the revenue and for the reasons given above, we hold that the amount of Rs. 82,154 is not a part of fixed capital and accordingly, the issue is decided against the assessee and in favour of the Revenue for the assessment year under consideration. 34. In the result, the Revenue s appeal is allowed.
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