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    <description>The Tribunal partially favored the appellant by allowing building repair expenses as revenue expenditure and rejecting the disallowance under section 40A(3) due to insufficient evidence. The disallowance of loss on sale of fixed assets as a business loss was dismissed as not pressed during the appeal.</description>
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      <description>The Tribunal partially favored the appellant by allowing building repair expenses as revenue expenditure and rejecting the disallowance under section 40A(3) due to insufficient evidence. The disallowance of loss on sale of fixed assets as a business loss was dismissed as not pressed during the appeal.</description>
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