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1976 (11) TMI 80 - ITAT COCHINExtract: .......urrent repairs. An inference that it is accumulated repairs is quite unwarranted. 5. Appeal allowed. The amount of Rs. 13,247 spent is only for the current repairs of the building and it is fully under repairs of the building and it is fully under S. 30 of the Income-tax Act, 1961 allowable as a deduction for the computation of the business income.
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