https://www.taxtmi.com/caselaws?id=35296 The High Court of Punjab and Haryana dismissed the appellant-assessee's appeal regarding deduction claims for labor charges and machinery installation expenditure. The court upheld the lower authorities' decisions that the expenses were not for repair and maintenance but for machinery installation, leading to the rejection of the deduction claims. The court found no substantial legal question in the ITAT's order and affirmed the disallowance of the deductions. en-us Mon, 30 Nov 2009 00:00:00 +0530 Fri, 12 Feb 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35296 The High Court of Punjab and Haryana dismissed the appellant-assessee's appeal regarding deduction claims for labor charges and machinery installation expenditure. The court upheld the lower authorities' decisions that the expenses were not for repair and maintenance but for machinery installation, leading to the rejection of the deduction claims. The court found no substantial legal question in the ITAT's order and affirmed the disallowance of the deductions. Case-Laws Income Tax Mon, 30 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35296