https://www.taxtmi.com/caselaws?id=63437 The Tribunal overturned the disallowance of car repair expenses under section 37(3A) of the Income-tax Act, emphasizing that such expenses are covered under section 31 and do not fall within the scope of section 37. The Tribunal highlighted that special provisions override general provisions, leading to the conclusion that current repair expenses are not subject to disallowance under section 37(3A. The matter was remanded back to the Assessing Officer for further examination of the details of the repair expenses claimed by the assessee. en-us Tue, 08 Oct 1991 00:00:00 +0530 Mon, 31 Jan 2011 10:05:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63437 The Tribunal overturned the disallowance of car repair expenses under section 37(3A) of the Income-tax Act, emphasizing that such expenses are covered under section 31 and do not fall within the scope of section 37. The Tribunal highlighted that special provisions override general provisions, leading to the conclusion that current repair expenses are not subject to disallowance under section 37(3A. The matter was remanded back to the Assessing Officer for further examination of the details of the repair expenses claimed by the assessee. Case-Laws Income Tax Tue, 08 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63437