https://www.taxtmi.com/caselaws?id=56724 The ITAT partially allowed all appeals, directing a fresh examination of the expenses to determine their eligibility as current repairs under the Income Tax Act. The tribunal emphasized the importance of assessing each expenditure based on the nature of repairs and commercial necessity rather than solely on the amount spent. en-us Tue, 16 Oct 1984 00:00:00 +0530 Mon, 06 Dec 2010 15:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56724 The ITAT partially allowed all appeals, directing a fresh examination of the expenses to determine their eligibility as current repairs under the Income Tax Act. The tribunal emphasized the importance of assessing each expenditure based on the nature of repairs and commercial necessity rather than solely on the amount spent. Case-Laws Income Tax Tue, 16 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56724