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1960 (9) TMI 104 - HC - Income TaxExtract: .......he company. In the present case, I am inclined to the view that the expenditure incurred on renewing the bodies was comparatively small and must be said to fall within the definition to current repairs. I would, therefore, answer the question referred to us in the affirmative. The respondent will be allowed his costs which we assess at ₹ 200.
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