https://www.taxtmi.com/caselaws?id=354927 The ITAT ruled in favor of the appellant, determining that expenses on repairs and maintenance were revenue in nature, not capital expenditure. The disallowance of car expenses was dismissed as not pressed by the appellant. The issue of sundry balance written off as bad debt was remitted to the Assessing Officer for verification, with the direction to allow it if found eligible. The appeal was partly allowed, with the ITAT directing verification of the bad debt claim and dismissing the car expenses ground. en-us Mon, 05 Feb 2018 00:00:00 +0530 Sat, 02 Jun 2018 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354927 The ITAT ruled in favor of the appellant, determining that expenses on repairs and maintenance were revenue in nature, not capital expenditure. The disallowance of car expenses was dismissed as not pressed by the appellant. The issue of sundry balance written off as bad debt was remitted to the Assessing Officer for verification, with the direction to allow it if found eligible. The appeal was partly allowed, with the ITAT directing verification of the bad debt claim and dismissing the car expenses ground. Case-Laws Income Tax Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354927