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    <title>High Court Rules Interior Designer Fees for Temporary Hotel Access Deductible u/s 37(1) of Income Tax Act.</title>
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    <description>Nature of expenditure - revenue or capital in nature - assessee had engaged a professional interior designer to plan temporary access and exit from the Five Star Hotel and for which an amount of &amp;#8377; 22.44 lakhs was paid - this expenditure is allowable as deduction u/s 37(1) as revenue expenditure - HC</description>
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      <description>Nature of expenditure - revenue or capital in nature - assessee had engaged a professional interior designer to plan temporary access and exit from the Five Star Hotel and for which an amount of &amp;#8377; 22.44 lakhs was paid - this expenditure is allowable as deduction u/s 37(1) as revenue expenditure - HC</description>
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