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1990 (7) TMI 147 - AT - Income TaxExtract: .......dered opinion that the entire expenses incurred by the assessee for repairs are allowable as business revenue expenditure under s. 30 and in the alternative under s. 37 of the IT Act, 1961. We, therefore, direct the ITO to allow deduction of the entire amount of expenditure claimed by the assessee. 6. In the result the assessee s appeal is allowed.
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