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    <title>Retail Outlet Expenses Considered Part of Single Business Operation; Allowed as Revenue Expenditure Once Business Commences.</title>
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    <description>Expenditure towards acquiring and oping of retail outlets / stores - Operations of these stores at various locations is one composite business and once business had been started then the expenditure can not be linked only to the stores which became operational during the year under consideration. - expenses allowed as revenue expenditure.</description>
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