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    <title>Erection of Wooden Police Booths Deemed Revenue Expenditure; No New Asset Created, Assessee Lacks Ownership.</title>
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    <description>Expenditure on erection of police booths which is made of wood - no new asset has come into existence nor the assessee has the ownership of the police booths so it should be treated as revenue expenditure - AT</description>
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      <description>Expenditure on erection of police booths which is made of wood - no new asset has come into existence nor the assessee has the ownership of the police booths so it should be treated as revenue expenditure - AT</description>
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