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1985 (1) TMI 105 - AT - Income TaxExtract: .......642 should be treated as capital in nature and not Rs. 1 lakh as done by the Commissioner. The balance of the expenditure should be treated as revenue in nature. To this extent, the order of the Commissioner is modified. The ITO would please work out the relief admissible accordingly. 22. In the result, the appeal by the assessee is partly allowed.
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