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2010 (2) TMI 191 - HC - Income TaxCapital or Revenue Expenditure- The Assessing Officer as well as the Commissioner of Income- tax (Appeals) had disallowed the said amounts on the ground that they did not constitute revenue expenditure but were of a capital nature and were certainly not current repairs. The Tribunal, however, has reversed the said finding. Held that- These are pure findings of fact which do not call for any interference on our part. No substantial question of law arises for our consideration. The appeal is dismissed.
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