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1991 (3) TMI 7 - CALCUTTA HIGH COURTExtract: .......d not a revenue expenditure towards the cost of litigation which were meant for the protection or preservation of its assets and as such should be treated as capital expenditure. Accordingly, both the questions Nos. 1 and 2 are answered in the affirmative and in favour of the Revenue. There will be no order as to costs. AJIT K. SENGUPTA J.-I agree.
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