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Custom duty paid on purchase of plant and machinery - capital or revenue expenditure - assessee has converted its unit from 100 EOU under EPCG Scheme to DTA Unit and would sell goods in domestic market so this amount was paid for the more profitable business - allowed as revenue expenditure - HC

Income Tax - Custom duty paid on purchase of plant and machinery - capital or revenue expenditure - assessee has converted its unit from 100% EOU under EPCG Scheme to DTA Unit and would sell goods in .....

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