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2009 (10) TMI 642 - AT - Income TaxExtract: ....... modification and renovation is neither allowable under section 30( a)( ii) or section 37 of the Act. The Assessing Officer had rightly treated the expenditure capital in nature and had allowed the deduction under section 32(1) of the Act. We, accordingly, uphold the order of CIT(A). 11. In the result, the appeal filed by the assessee is dismissed.
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