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1994 (4) TMI 61 - HC - Income TaxExtract: .......itled to deduction for the actual amount spent by it on repairs of the said building as also the depreciation while computing its income under the head Profits and gains of business . Accordingly, we answer the questions in both the references in the affirmative, in favour of the assessee and against the Revenue. There will be no order as to costs.
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