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1980 (4) TMI 33 - CALCUTTA HIGH COURT
Extract:
.......as right in coming to the decision that the expenditure was in the nature of capital expenditure and was not a revenue expenditure. For the aforesaid reasons, the question must be answered in the affirmative and in favour of the revenue. In the facts and circumstances of the case, there will be no order as to costs. SUDHINDRA MOHAN GUHA J.-I agree.