https://www.taxtmi.com/caselaws?id=220900 The High Court ruled in favor of the Revenue and against the assessee regarding the deduction under section 80HHE of the Income-tax Act. However, the court ruled in favor of the assessee and against the Revenue on the classification of expenditure on building repairs as revenue rather than capital. Additionally, the court held that contributions made to the traffic police were not deductible under section 37 of the Act. The High Court allowed certain appeals, setting aside the Tribunal's orders in some instances but confirming them on other aspects. en-us Fri, 04 Nov 2011 00:00:00 +0530 Mon, 12 Oct 2015 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220900 The High Court ruled in favor of the Revenue and against the assessee regarding the deduction under section 80HHE of the Income-tax Act. However, the court ruled in favor of the assessee and against the Revenue on the classification of expenditure on building repairs as revenue rather than capital. Additionally, the court held that contributions made to the traffic police were not deductible under section 37 of the Act. The High Court allowed certain appeals, setting aside the Tribunal's orders in some instances but confirming them on other aspects. Case-Laws Income Tax Fri, 04 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220900