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1993 (8) TMI 140 - AT - Income TaxExtract: .......d Cave apply to this case and, therefore, it is not admissible as a deduction either as repairs or as current repairs. Consequently, we set aside and reverse the order of the CIT (Appeals) and uphold the order of the Assessing Officer treating it as capital expenditure subject to grant of depreciation at 10 . 9. In the result, the appeal is allowed
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