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2016 (7) TMI 274 - AT - Income TaxDisallowance of claim for the expenditure on account of major repairs & maintenance - Assessee Company engaged in the business of manufacturing & selling of cement - Held that:- As major repair expenses were regarded as revenue in nature in the earlier years. Therefore relying on the same as stated in the aforesaid decision of this Hon’ble Tribunal in assessee’s own case, we find no reason to interfere in the order of learned CIT(A) directing the AO to allow the expenditure incurred on account of major repairs and maintenance - Decided in favour of assessee
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