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1981 (7) TMI 89 - AT - Income TaxExtract: .......orities below and the scope of section 35C does not contemplate deduction on capital account, as the claim for deduction pertains to expenditure on goods, services and facilities which would cover the expenditure on revenue account. 12. This para is not reproduced here as it involves a minor issue. 13. In the result, the appeals are partly allowed.
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