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2005 (9) TMI 248 - AT - Income TaxExtract: .......t of the capital asset cannot also be accepted. By incurring these expenses it cannot be said that the value of the capital asset increased nor was there any danger to the right of the assessee as owner of a capital asset. We, therefore, confirm the order of the CIT(A) on this ground. 23. In the result, the appeal by the assessee is partly allowed.
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