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Addition u/s 41(1) - assessee has shown liabilities of sundry creditors - The expenditure incurred and purchases of machinery are certainly a capital expenditure. Further, the assessee has never claimed depreciation on such machinery. - No additions can sustain - AT
Addition u/s 41(1) - assessee has shown liabilities of sundry creditors - The expenditure incurred and purchases of machinery are certainly a capital expenditure. Further, the assessee has never claimed depreciation on such machinery. - No additions can sustain - AT
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