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    <title>2010 (9) TMI 156 - DELHI HIGH COURT</title>
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    <description>The High Court upheld the tribunal&#039;s decision that expenses incurred by the assessee towards maintenance of market yard were revenue expenditure, necessary for business operations without creating enduring assets. The court dismissed the appeal, finding no substantial question of law and denying costs to the appellant.</description>
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      <description>The High Court upheld the tribunal&#039;s decision that expenses incurred by the assessee towards maintenance of market yard were revenue expenditure, necessary for business operations without creating enduring assets. The court dismissed the appeal, finding no substantial question of law and denying costs to the appellant.</description>
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