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In the result appeal of the assessee ground no 4 to 4
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
10. The aforesaid facts would demonstrate that the ingredients of section 37 of the Act stand satisfied. Therefore, normally the expenditure is to be allowed as businessexpenditure in the year in question in which the same is incurred. In this backdrop, wehave to consider the arguments of the Revenue predicated on the so-called enduring benefit which the expenditure