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1991 (2) TMI 190 - AT - Income TaxExtract: .......,94,787 by way of cost of levelling of wagons and repairs to road was fully allowable to the assessee as a business expenditure. We hold accordingly. Having regard to the view which we have taken, the question of referring the matter to the Special Bench also does not arise. 7 to 13. These paras are not reproduced here as they involve minor issues.
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