https://www.taxtmi.com/caselaws?id=71748 Expenditure incurred after an air-conditioning plant had been installed and put to use, where it merely rectified defects, restored proper working and did not create a new asset or enduring advantage, was treated as revenue expenditure. The replacement of defective pipes was part of repair and maintenance of the existing asset, so the claim was allowable. Routine office expenses for tea, coffee and similar business outgoings were also accepted, because the absence of detailed vouchers by itself did not justify rejection where the expense was of a business nature and consistent with prior-year treatment. en-us Sat, 25 Sep 1982 00:00:00 +0530 Tue, 26 Apr 2011 18:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71748 Expenditure incurred after an air-conditioning plant had been installed and put to use, where it merely rectified defects, restored proper working and did not create a new asset or enduring advantage, was treated as revenue expenditure. The replacement of defective pipes was part of repair and maintenance of the existing asset, so the claim was allowable. Routine office expenses for tea, coffee and similar business outgoings were also accepted, because the absence of detailed vouchers by itself did not justify rejection where the expense was of a business nature and consistent with prior-year treatment. Case-Laws Income Tax Sat, 25 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71748