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1987 (1) TMI 116 - AT - Income TaxExtract: .......come, therefore has been rightly considered to be taxable by the ITO under the head Income from other sources . This being so, the claim of the assessee for fixed statutory deduction of one-sixth for repairs cannot also be upheld. 9. In the result, we reverse the order of the AAC and restore the order of the ITO and allow the appeal of the revenue.
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