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    <title>2013 (4) TMI 63 - ITAT AMRITSAR</title>
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    <description>The ITAT ruled in favor of the assessee, directing the AO to allow the repair and maintenance expenses claim of Rs.60,000 and to address the TDS claim of Rs.55,510 for the relevant assessment year. The appeal was partly allowed for statistical purposes, with the ITAT finding in favor of the assessee on both issues raised.</description>
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      <description>The ITAT ruled in favor of the assessee, directing the AO to allow the repair and maintenance expenses claim of Rs.60,000 and to address the TDS claim of Rs.55,510 for the relevant assessment year. The appeal was partly allowed for statistical purposes, with the ITAT finding in favor of the assessee on both issues raised.</description>
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