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1987 (4) TMI 121 - ITAT HYDERABADExtract: .......rt and parcel of the consideration for the sale and the said expenditure was in the nature of capital expenditure and was not deductible. The above ratio would squarely apply to the instant case. In my view the lower authorities were justified in disallowing the claim for deduction of Rs. 15,000. 4. In the result, the appeal fails and is dismissed.
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