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    <description>The department&#039;s appeal against the deletion of an addition of capital expenditure by the CIT(A) was dismissed. The CIT(A) had categorized certain expenses as capital in nature and allowed the rest as revenue expenditure after examining the bills. The Appellate Tribunal found no valid ground to interfere with the CIT(A)&#039;s findings and upheld the decision, ultimately dismissing the department&#039;s appeal.</description>
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      <description>The department&#039;s appeal against the deletion of an addition of capital expenditure by the CIT(A) was dismissed. The CIT(A) had categorized certain expenses as capital in nature and allowed the rest as revenue expenditure after examining the bills. The Appellate Tribunal found no valid ground to interfere with the CIT(A)&#039;s findings and upheld the decision, ultimately dismissing the department&#039;s appeal.</description>
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