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    <title>Expenses for Repairs on Leased Property Deemed Revenue Expenditure u/s 37 for Non-Owner Assessee.</title>
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    <description>Deduction u/s 37 – assessee was compulsorily required to build a new shop on land which was not his own property - Expenses on premises taken on lease towards repairs, fixtures etc. allowed as revenue expenditure - HC</description>
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