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1962 (12) TMI 87 - HC - Income TaxExtract: .......es more to the House of Lords case than the case decided by the Privy Council. The result is that, in our opinion, the expenditure was in the nature of a capital expenditure and not a revenue one, and the question asked must be answered in the negative. The department is entitled to the costs of this application. Certified for two counsel. I agree.
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