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1980 (1) TMI 82 - HC - Income TaxExtract: .......ands satisfied with respect to the expenses on the maintenance of the buildings. It does not, therefore, fall under the section. This was the view taken by the Tribunal and we think the Tribunal was right. We answer the question referred in the affirmative, i.e., in favour of the assessee and against the revenue. There will be no order as to costs.
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