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1986 (8) TMI 100 - ITAT BOMBAY-BExtract: .......resaid decisions, we hold that the expenditure of Rs. 8,07,624 was a capital expenditure as it related to the capital structure or framework of the assessee-company. We accordingly vacate the Commissioner (Appeals) s order on this point and restore that of the ITO disallowing the said expenditure. 26. In the result, the revenue s appeal is allowed.
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