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1990 (12) TMI 149 - AT - Income TaxExtract: ....... that deduction on account of repairs may be allowed, does not arise out of the impugned order of the CIT(A). We, accordingly, reject the contention advanced before us on behalf of the assessee. The finding of the CIT(A) on the point is accordingly confirmed. 41. For the foregoing reasons, the appeal is allowed partly to the extent indicated above.
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