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    <title>1982 (7) TMI 127 - ITAT BOMBAY-D</title>
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    <description>The tribunal upheld the disallowance of legal and professional charges as capital expenditure, citing that expenses incurred for issuing bonus shares aimed at obtaining an enduring benefit in the capital field. The appeal against the Commissioner (Appeals) decision to disallow a sum of Rs. 6,000 was dismissed.</description>
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