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2003 (9) TMI 300 - ITAT DELHI-BExtract: .......on on assessee to replace such part. Therefore, the question of holding such expenditure as current repairs does not arise. Hence such claim of the assessee is rejected. 10. In view of the above discussion, the order of the CIT(A) is set aside and the addition sustained by him is hereby deleted. 11. In the result, appeal of the assessee is allowed.
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