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of <h1>High Court allows full repair expense deduction for surtax calculation</h1> The High Court of Patna ruled in favor of the assessee, allowing the deduction of the full repair expenses amounting to Rs. 5,02,654 for surtax liability ... Business Expenditure, Surtax The High Court of Patna ruled in favor of the assessee in a tax deduction case related to repair expenses. The court held that the entire amount of Rs. 5,02,654 was deductible for computing surtax liability as it was revenue expenditure. The decision was based on a previous case involving the same assessee for the same assessment year. The Tribunal's decision was deemed correct in law.
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