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1995 (2) TMI 162 - AT - Income TaxExtract: .......te thought, they end often by enslaving it. 10. Judged from the principles laid down by the Supreme Court in the aforesaid decision, we are of the view that the expenses in the case before us, are revenue in nature and hence the assumption of jurisdiction by the CIT was not justified. We, accordingly, set aside his order. 11. The appeal is allowed.
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