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2001 (8) TMI 280 - AT - Income TaxExtract: ....... accounts and other documents for determining its real nature, i.e., capital or revenue. Therefore, both the claims cannot be subjected to the prima facie adjustment, under s. 143(1)(a). 18. In the result, assessee s appeal is allowed and the Revenue s appeal is dismissed and the cross-objection of the assessee becomes infructuous and is dismissed.
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