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2004 (9) TMI 309 - AT - Income TaxExtract: .......med expenditure of payment of customs duty, etc. is in the nature of investment made by the assessee. The argument raised by the learned Departmental Representative is fallacious to say the least. Considering the entire facts and circumstances, the addition of Rs. 51,13,835 is deleted. 14. In the result, the assessee s appeal stands partly allowed.
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