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1980 (1) TMI 144 - ITAT MADRAS-CExtract: .......uring benefit of increase in production of the efficiency of the Carding Machine as such. Taking these circumstances it is very clear that this expenditure was in the nature of revenue expenditure and not a capital expenditure. we, therefore, direct the ITO to allow this claim and recompute the total income. 7. In the result, the appeal is allowed.
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