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    <title>AO Reclassifies Repairs and Maintenance: 65% as Capital Expenditure, 35% as Revenue Expenditure Qualifying for Depreciation.</title>
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    <description>Disallowing 100% of repairs &amp; maintenance expenditure of buildings and plant &amp; machinery - AO directed to treat 65% of the impugned claims as capital expenditure entitled for depreciation and balance 35% as revenue expenditure. - AT</description>
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      <description>Disallowing 100% of repairs &amp; maintenance expenditure of buildings and plant &amp; machinery - AO directed to treat 65% of the impugned claims as capital expenditure entitled for depreciation and balance 35% as revenue expenditure. - AT</description>
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