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Court to Decide if Computer Hire Charges Are Revenue or Capital Expenditure; TDS Certificate Excluded as Evidence.

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....Revenue or Capital expenditure - Hire charges paid for hiring equipment - assessee has brought on hire computers and peripherals from third parties - TDS was deducted u/s 194J - TDS certificate cannot be treated as additional evidence - AT....

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Court to Decide if Computer Hire Charges Are Revenue or Capital Expenditure; TDS Certificate Excluded as Evidence.