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2001 (2) TMI 262 - ITAT BANGALOREExtract: .......n by the revenue authorities that the expenditure is not of revenue nature but really capital in nature as it results in getting an enduring advantage to the assessee, in the form of interest in property for a long period. Hence, no interference is called for with the impugned order which is hereby upheld. 5. In the result, the appeal is dismissed.
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