1984 (11) TMI 136

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....ement of old cable lines in the cinema house which the ld. CIT (A) and the ITO have held to be capital expenditure. The ld. CIT (A) has in a very long and labored order held that it is capital expenditure because the cable line from the transformers to the assessee's premises belonged to the Rajasthan State Electricity Board and not to the assessee. 2. We have carefully read the order of the CI....