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2005 (12) TMI 225 - AT - Income TaxExtract: .......was not justified in passing order under s. 263 of the Act in the fact and circumstances of the case and restoring the matter back to the file of the AO to re-examine if the expenditure incurred on dies was a revenue expenditure. Hence, we cancel the order of the CIT under s. 263 of the Act. 40. In the result, the appeal of the assessee is allowed.
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