1998 (12) TMI 17

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..... on the dust extraction plant installed by the assessee is to be treated as revenue expenditure, having due regard to the fact that the object of installation of the machine was to protect the health of the workers and that such machines have been installed as a welfare measure. The assessee is engaged in the business of manufacture of textiles. The dust extraction plant was meant to minimise the .....

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..... gnificant detail may alter the entire aspect. The most relevant aspect here is that the machine was installed to protect the health of the workmen as otherwise their health would have been injuriously affected by the dust arising from the operation of the carding machine. That is the primary object of the installation of machine and having regard to that object, the expenditure incurred on the ins .....

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