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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Deductibility of building rent and municipal taxes limited by payment timing and capitalisation of substantial repair and renovation costs.</h1> Deduction under Section 30 permits deduction of rent, revenue repairs, land revenues/local rates or municipal taxes, and insurance premium, subject to the payment-timing condition for municipal taxes. Capital expenditure on repairs by a tenant is treated as expenditure on a deemed building with depreciation available to the tenant; capital expenditure by an owner is added to the building's cost. Substantial construction or renovation in leasehold premises that yields enduring benefit is capital in nature and not a revenue deduction.

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