2008 (5) TMI 379

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Full Text of the Document

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.... JUDGMENT 1. This Income-tax Appeal No. 11 of 1999 has been preferred by the Deputy Commissioner of Income-tax against the order dated November 10, 1998, passed by the Income-tax Appellate Tribunal by which a sum of Rs. 4,26,000, which was incurred by the respondent-assessee on the repairs and maintenance of the rooms of the hotel was treated as an expenditure as that amount had not resulted ....