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    <title>2019 (6) TMI 881 - GUJARAT HIGH COURT</title>
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    <description>The High Court dismissed the appeal challenging the deletion of Animal Breeding &amp;amp; Co-operative Development Expenses as Capital Expenditure for the assessment year 2013-14. The court found the expenses aimed at improving fertility among milch animals were not capital but general business expenditure, based on a previous judgment. As the issue had been settled in prior cases, the court concluded there was no substantial question of law warranting interference and dismissed the appeal accordingly.</description>
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      <description>The High Court dismissed the appeal challenging the deletion of Animal Breeding &amp;amp; Co-operative Development Expenses as Capital Expenditure for the assessment year 2013-14. The court found the expenses aimed at improving fertility among milch animals were not capital but general business expenditure, based on a previous judgment. As the issue had been settled in prior cases, the court concluded there was no substantial question of law warranting interference and dismissed the appeal accordingly.</description>
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