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1981 (6) TMI 43 - ITAT AHMEDABAD-BExtract: .......allation of the material brought from the aforesaid firms was of an enduring nature. Therefore, even if the test, i.e., expenditure of enduring nature , was to be held applicable in this case that test is not satisfied. Therefore, the expenditure incurred in this case cannot be said to be of capital nature. 8. In the result, the appeal is rejected.
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