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    <title>Amount paid for rehabilitation of squatters in village - Whether capital expenditure or revenue expenditure?</title>
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    <description>Expenditure to remove occupants and resettle them so as to secure vacant possession and enable use of land is capital expenditure; payments made to perfect title, eliminate defects or threats of litigation, or enable relocation to establish business premises are capital in nature and not deductible as revenue expenses.</description>
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      <description>Expenditure to remove occupants and resettle them so as to secure vacant possession and enable use of land is capital expenditure; payments made to perfect title, eliminate defects or threats of litigation, or enable relocation to establish business premises are capital in nature and not deductible as revenue expenses.</description>
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