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2005 (12) TMI 214 - ITAT CALCUTTA-D
Extract:
.......es for repairs and maintenance, etc., are not allowable and in setting aside the issue for limited purpose to the file of the Assessing Officer for fresh consideration and accordingly, the order passed by the Ld. CIT is directed to be cancelled. The grounds taken by the assessee are, therefore, allowed. 17. In the result, the appeal stands allowed.