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1984 (2) TMI 113 - ITAT ALLAHABAD-AExtract: .......re. The position in the present case, as stated above is entirely different. Here the expenditure was incurred on the renovation of the stage by putting an exhaust fan which did not exist earlier. The expenditure incurred by the assessee is, therefore, clearly capital in nature and cannot be allowed. 17. In the result, the appeal is partly allowed.
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