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    <title>2017 (3) TMI 1324 - ITAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the assessee on both issues: the capitalization of repair and maintenance expenses and the disallowance of professional fees under Section 40(a)(ia) of the Income Tax Act, 1961. The appeals were allowed, and the order was pronounced on 23rd March 2017.</description>
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