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    <description>Deduction of repairs &amp; maintenance expenses - Revenue or capital expenditure - CIT(A) has deleted the disallowance without examining the details of expenses. In effect, both the tax authorities have not examined the nature of expenses incurred by the assessee under the head &#039;repairs &amp; maintenance&#039; - This issue also requires fresh examination at the end of the A.O. - AT</description>
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      <description>Deduction of repairs &amp; maintenance expenses - Revenue or capital expenditure - CIT(A) has deleted the disallowance without examining the details of expenses. In effect, both the tax authorities have not examined the nature of expenses incurred by the assessee under the head &#039;repairs &amp; maintenance&#039; - This issue also requires fresh examination at the end of the A.O. - AT</description>
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