Expenditure on civil defence measures to be treated as revenue expenditure

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..... iture Circular No. 316 Dated 30/9/1981 To All Commissioners of Income-tax. Sir, Subject: Expenditure on civil defence measures to be treated as revenue expenditure. Attntion is invited to Boar .....

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..... nditure on civil defence measures incurred during emergency only as even when there is no emergency, it is necessary to plan and implement the said civil defence measures so that they are available in .....

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