https://www.taxtmi.com/caselaws?id=18088 Section 37(3A) was examined for two vehicle-related expenses. Repairs to motor cars were treated as distinct from running and maintenance, and current repair expenditure was held outside the provision because it falls within the separate deduction regime for repairs. Motor vehicles tax, however, was linked to the use and running of the vehicle under the relevant taxation law and was therefore treated as expenditure covered by section 37(3A). The discussion thus distinguishes repair costs from maintenance expenses while confirming that vehicle tax connected with use can be included for disallowance purposes. en-us Wed, 21 Aug 1996 00:00:00 +0530 Sat, 26 Sep 2009 16:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18088 Section 37(3A) was examined for two vehicle-related expenses. Repairs to motor cars were treated as distinct from running and maintenance, and current repair expenditure was held outside the provision because it falls within the separate deduction regime for repairs. Motor vehicles tax, however, was linked to the use and running of the vehicle under the relevant taxation law and was therefore treated as expenditure covered by section 37(3A). The discussion thus distinguishes repair costs from maintenance expenses while confirming that vehicle tax connected with use can be included for disallowance purposes. Case-Laws Income Tax Wed, 21 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18088