"Current Repairs" in Income Tax Act: Compressor and TV Tube Replacements Qualify as Deductible Expenses u/s 31(i.

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....Scope of the term Current Repairs - Disallowance of the cost of chamber assembly – Replacing compressor in the air-condition machine and picture tube in the television set would come within the connotation of “current repairs“ under section 31(i) - AT....