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1979 (8) TMI 118 - ITAT MADRAS-AExtract: .......s used for the business of the assessee, but they formed part of the building belonging to the owners and so the assessee could not be stated to have acquired an enduring benefit. The expenditure was for running the business of the assessee and according to us is an allowable business expenditure. 5. In the result, the assessee s appeal is allowed.
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