Expenditure on civil defence measures to be treated as revenue expenditure

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Full Text of the Document

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.... Subject:  Expenditure on civil defence measures to be treated as revenue expenditure. Attntion is invited to Board's Circular letter No. 10/22/65-ITA. I dated 24-5-1965 (copy enclosed)* on the subject, wherein it was conveyed that expenditure on certain specified civil defence measures incurred by business concerns during emergency should be treated as revenue expenditure and allowed. ....