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1981 (1) TMI 148 - ITAT MADRAS-AExtract: ....... earning apparatus . It is not so in assessee s case, where the outlay is for part of setting up the profit earning apparatus . In any view of the matter, we find no merit in assessee rsquo s case. The appeal on this point fails. 11. In the result, the appeal for asst. yr. 1972-73 is partly allowed and the appeal for asst. yr. 1973-74 is dismissed.
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