https://www.taxtmi.com/caselaws?id=5045 The Appellate Tribunal may grant relief on a legal ground not originally raised before the departmental authorities if the assessment record supports it, because appellate jurisdiction extends to passing such orders as it thinks fit. On the repair issue, expenditure incurred to replace worn parts through the Casablanca conversion system was treated as current repairs where it restored the existing machinery to working order without installing new machinery or plant. The discussion therefore distinguishes restorative repair costs from capital outlay and notes that such replacement expenditure can fall within current repairs under the Income-tax Act, 1922. en-us Fri, 05 May 1967 00:00:00 +0530 Tue, 06 Jan 2015 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5045 The Appellate Tribunal may grant relief on a legal ground not originally raised before the departmental authorities if the assessment record supports it, because appellate jurisdiction extends to passing such orders as it thinks fit. On the repair issue, expenditure incurred to replace worn parts through the Casablanca conversion system was treated as current repairs where it restored the existing machinery to working order without installing new machinery or plant. The discussion therefore distinguishes restorative repair costs from capital outlay and notes that such replacement expenditure can fall within current repairs under the Income-tax Act, 1922. Case-Laws Income Tax Fri, 05 May 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5045