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1978 (6) TMI 70 - ITAT CHANDIGARHExtract: .......edge which he did not have before. He had only brought the existing knowledge abreast by associating himself with the latest technique prevalent abroad. In our opinion, it is clearly an expenditure of revenue nature, and it was rightly allowed by the AAC. The appeal of the Revenue on this issue also fails. 5. In the result, the appeal is dismissed.
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