https://www.taxtmi.com/caselaws?id=395562 Repair and renovation expenditure on leased premises was treated as revenue in nature because it did not create any enduring benefit and was incurred for temporary leasehold use. The disallowance under section 40(a)(ia) was also rejected, as the main component related to material purchases and the petty labour element did not justify such disallowance. Adverse material gathered through enquiries conducted behind the assessee's back in remand proceedings could not be relied upon where the remand was limited to the lease deed and the nature of the expenditure, and the assessee had not been confronted with that material. The addition was deleted. en-us Thu, 05 Mar 2020 00:00:00 +0530 Thu, 28 May 2020 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395562 Repair and renovation expenditure on leased premises was treated as revenue in nature because it did not create any enduring benefit and was incurred for temporary leasehold use. The disallowance under section 40(a)(ia) was also rejected, as the main component related to material purchases and the petty labour element did not justify such disallowance. Adverse material gathered through enquiries conducted behind the assessee's back in remand proceedings could not be relied upon where the remand was limited to the lease deed and the nature of the expenditure, and the assessee had not been confronted with that material. The addition was deleted. Case-Laws Income Tax Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395562