https://www.taxtmi.com/caselaws?id=17006 Expenditure on repairs and insurance of a motor car and jeep was treated as falling outside the running-and-maintenance disallowance under section 37(3A) because repairs are specifically governed by section 31 and taxes by section 30. The statutory scheme limits section 37 to residual business expenditure not covered by sections 30 to 36, and the non obstante clause in section 37(3A) does not extend that provision to items already dealt with elsewhere in the Act. On that basis, repair-related outgoings could not be characterised as running and maintenance expenditure for section 37(3A). en-us Fri, 10 Jan 1997 00:00:00 +0530 Mon, 14 Sep 2009 15:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17006 Expenditure on repairs and insurance of a motor car and jeep was treated as falling outside the running-and-maintenance disallowance under section 37(3A) because repairs are specifically governed by section 31 and taxes by section 30. The statutory scheme limits section 37 to residual business expenditure not covered by sections 30 to 36, and the non obstante clause in section 37(3A) does not extend that provision to items already dealt with elsewhere in the Act. On that basis, repair-related outgoings could not be characterised as running and maintenance expenditure for section 37(3A). Case-Laws Income Tax Fri, 10 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17006