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1990 (5) TMI 99 - AT - Income TaxExtract: .......his book has to be treated as revenue expenditure and an allowable deduction u/s. 37 of the Act. Accordingly, the Income-tax Officer is directed to allow the deduction of Rs. 56,771 being the cost of the book, viz., The World Chloralkali Outlook 1980-1990 and amend the assessment order. 13. In the result, the appeal filed by the assessee is allowed
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