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Construction under Section 17(5) clauses includes which of these?

ADemolition of old buildings
BPurchase of vacant land plot
CRent of a site office hut
DRepairs, to the extent capitalised
Answer & Solution
Correct answer: D. Repairs, to the extent capitalised
The Explanation says construction includes re-construction, renovation, additions or alterations or repairs, to the extent of capitalisation.
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