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    <title>GC and Aluminum Sheet Replacement Considered Current Repairs, Not Capital Expenditure, with No New Asset Created.</title>
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    <description>Revenue or capital expenditure - the replacement of GC sheets and aluminium sheets is not to bring into existence any new asset or new advantage to the assessee - the expenditure has to be treated as expenditure for current repairs.... - AT</description>
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      <description>Revenue or capital expenditure - the replacement of GC sheets and aluminium sheets is not to bring into existence any new asset or new advantage to the assessee - the expenditure has to be treated as expenditure for current repairs.... - AT</description>
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