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1978 (10) TMI 83 - ITAT MADRAS-CExtract: ....... nature. In the instant case the assessee was admittedly not the owner but only the lessee. The principles laid down in the above decision would squarely apply to this case. In these circumstances we are of the opinion that the expenditure claimed is revenue in nature and we direct that the same should be allowed. In the result the appeal succeeds.
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