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2012 (4) TMI 567 - ITAT AHMEDABADExtract: .......es are routine in nature and has to be written off as revenue expenditure. Accordingly, we hold this issue in favour of the assessee. o p /o p 19. In the result, the appeal of the Revenue is partly allowed for statistical purposes and the Cross Objection of the assessee is allowed. o p /o p Order pronounced in the open Court on 30-04-2012. o p /o p
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