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1974 (7) TMI 10 - HC - Income TaxExtract: ....... to decide when such replacement or repairs are necessary. We are, therefore, of the view that the appellant-assessee is entitled to claim deduction, of the amount of Rs. 8,000 which has been disallowed by the income-tax authorities. In the result, the judgment under appeal is set aside and the writ appeal allowed. No costs. Advocate s fee Rs. 250.
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