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    <title>2012 (6) TMI 63 - ITAT Kolkata</title>
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    <description>The ITAT allowed the assessee&#039;s appeal, directing the AO to treat the disallowed expenses of Rs. 34,80,019/- as revenue expenditure instead of capital expenditure. Additionally, the ITAT upheld the CIT(A)&#039;s decision to treat Rs. 20,18,744/- as revenue expenditure for godown maintenance, dismissing the revenue&#039;s appeal.</description>
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      <description>The ITAT allowed the assessee&#039;s appeal, directing the AO to treat the disallowed expenses of Rs. 34,80,019/- as revenue expenditure instead of capital expenditure. Additionally, the ITAT upheld the CIT(A)&#039;s decision to treat Rs. 20,18,744/- as revenue expenditure for godown maintenance, dismissing the revenue&#039;s appeal.</description>
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