https://www.taxtmi.com/caselaws?id=15869 The court held that expenses for car repairs are deductible under section 31 and not under section 37(3A) of the Income-tax Act, 1961. The distinction between repairs and maintenance was crucial, with repairs falling under section 31 and maintenance under section 37(3A). The non-obstante clause in section 37(3A) does not affect deductions under section 31. The court ruled in favor of the assessee, affirming the decisions of the Commissioner of Income-tax (Appeals) and the Tribunal, directing the copy to be forwarded to the Income-tax Appellate Tribunal, Cochin Bench. en-us Wed, 22 Sep 1999 00:00:00 +0530 Sat, 29 Aug 2009 16:05:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15869 The court held that expenses for car repairs are deductible under section 31 and not under section 37(3A) of the Income-tax Act, 1961. The distinction between repairs and maintenance was crucial, with repairs falling under section 31 and maintenance under section 37(3A). The non-obstante clause in section 37(3A) does not affect deductions under section 31. The court ruled in favor of the assessee, affirming the decisions of the Commissioner of Income-tax (Appeals) and the Tribunal, directing the copy to be forwarded to the Income-tax Appellate Tribunal, Cochin Bench. Case-Laws Income Tax Wed, 22 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15869