https://www.taxtmi.com/caselaws?id=37721 Payments towards Mandir, Gaushala and Dharmada were treated as allowable business deductions because the issue was covered by binding authority, and the assessee succeeded on that point. Renovation expenditure on bath rooms, urinals and gates in rented premises was also deductible under section 37 because the work amounted to repairs and minor fitting changes, with no new asset or enduring advantage coming into existence. On the facts found, the expenditure was revenue in nature and admissible as a deduction. en-us Tue, 20 Feb 1979 00:00:00 +0530 Wed, 31 Mar 2010 16:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37721 Payments towards Mandir, Gaushala and Dharmada were treated as allowable business deductions because the issue was covered by binding authority, and the assessee succeeded on that point. Renovation expenditure on bath rooms, urinals and gates in rented premises was also deductible under section 37 because the work amounted to repairs and minor fitting changes, with no new asset or enduring advantage coming into existence. On the facts found, the expenditure was revenue in nature and admissible as a deduction. Case-Laws Income Tax Tue, 20 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37721