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    <description>The ITAT allowed the appeal of the assessee, ruling in favor of the assessee on both issues. The addition of donation and subscription account was allowed as contributions to local organizations for business purposes were deemed allowable business expenditure. Additionally, the addition of repair expenses was overturned as the assessee provided detailed evidence that was found to be correct, leading the ITAT to delete the estimated disallowance made by the AO and confirmed by the CIT(A).</description>
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