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    <description>The tribunal partly allowed the assessee&#039;s appeal, condoning the delay in filing due to bonafide efforts, reducing disallowed repairs and maintenance expenditure based on the nature of the works, and directing the treatment of repair claims as 65% capital and 35% revenue expenditure for depreciation purposes.</description>
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      <description>The tribunal partly allowed the assessee&#039;s appeal, condoning the delay in filing due to bonafide efforts, reducing disallowed repairs and maintenance expenditure based on the nature of the works, and directing the treatment of repair claims as 65% capital and 35% revenue expenditure for depreciation purposes.</description>
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