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1994 (9) TMI 123 - AT - Income TaxExtract: ....... sense, but in the sense that the expenditure is actually incurred . For these reasons, we uphold the contention of Shri Kesavdas that under rule 9B(1) read with Explanation thereto the assessee is entitled to the deduction of full cost of acquisition incurred by it under the agreement. The order of the CIT(A) is set aside and the appeal is allowed
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