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1997 (7) TMI 38 - ALLAHABAD HIGH COURTExtract: .......it of enduring nature is received by the assessee, the expenditure incurred on usual and routine repairs, could not be said to be of capital nature. We, therefore, agree with the view taken by the Income-tax Tribunal. The above mentioned question is, therefore, answered in the affirmative, that is, in favour of the assessee and against the Revenue.
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