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1980 (9) TMI 104 - ITAT AHMEDABAD-AExtract: .......ing depreciation etc. This was accepted by the Court. There is also the further point that in the present case the business was a running concern and only as part of its day-to-day activity it had intended for purchase of extra frames. The sum of Rs. 7,194 is, therefore, to be clearly allowed as revenue expenditure. 5. The appeal is partly allowed.
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