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of <h1>Repair charges for vehicles not disallowed under Income-tax Act! Judgment favors assessee</h1> <h3>Commissioner Of Income Tax Versus Midland Rubber And Produce Co. Limited</h3> Commissioner Of Income Tax Versus Midland Rubber And Produce Co. Limited - [1998] 232 ITR 530, 144 CTR 485 The High Court of Kerala ruled that repair charges for a motor car and jeep are not subject to disallowance under section 37(3A) of the Income-tax Act, 1961. The court clarified that such expenses fall under section 31 and are not considered as running and maintenance expenditure under section 37(3A). The judgment favored the assessee and directed the Income-tax Appellate Tribunal to exclude these repair charges from computation.
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