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    Income Tax

    An action that merely facilitates the assessee’s business (...

    High Court Rules Business Profit-Enhancing Actions as Revenue, Affecting Tax Deductions and Capital Structure Distinctions.

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    Income TaxMarch 20, 2014Case LawsHC

    An action that merely facilitates the assessee’s business (making it more profitable), whilst leaving the fixed capital untouched, is revenue in nature - HC

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