https://www.taxtmi.com/caselaws?id=180699 The appeals of the assessee were partly allowed in this case. The issue regarding the disallowance of discounts was set aside for verification by the Assessing Officer, with instructions to check claims with 20 random parties. If the majority deny the discount, the claim will be disallowed; otherwise, it will be allowed. On the disallowance of repair expenses as capital expenditure, the Tribunal ruled in favor of the assessee, considering the expenses as revenue expenditure. The order was pronounced in Open Court on 10/12/2010. en-us Tue, 02 Nov 2010 00:00:00 +0530 Thu, 31 Mar 2016 16:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180699 The appeals of the assessee were partly allowed in this case. The issue regarding the disallowance of discounts was set aside for verification by the Assessing Officer, with instructions to check claims with 20 random parties. If the majority deny the discount, the claim will be disallowed; otherwise, it will be allowed. On the disallowance of repair expenses as capital expenditure, the Tribunal ruled in favor of the assessee, considering the expenses as revenue expenditure. The order was pronounced in Open Court on 10/12/2010. Case-Laws Income Tax Tue, 02 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180699