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1998 (2) TMI 175 - AT - Income TaxExtract: .......e under section 37, if it is of revenue nature. The Bombay High Court in the case of Polyolefins Industries Ltd and in the case of Jafarbhai Akbarali and Bros, has already held that replacement of petrol engine by diesel engine is revenue expenditure. 12. In view of the above, we uphold the order of the CIT(A) and dismiss the appeal of the revenue.
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