Payment of compensation for obtaining vacant & peaceful possession of premises cannot be allowed as revenue expenditure

RELEVANT PARAGRAPH

10. We have heard the rival submission and perused the relevant material on record in the light of precedents relied upon. The factual position has been elaborately noted in the foregoing paragraphs. To sum up the facts, it is noted that Shri Kulwant Singh Kohli was the original owner of the three shops which were given on rent to Shri Gurbaxish Singh Kohli and Gunjan Kaur Kohli.

These two persons are closel

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