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Cement Company's Rs. 2.70 Crore Repair Expenses Classified as Revenue Expenditure Due to No Capacity Enhancement.

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....Assessee Company engaged in the business of manufacturing & selling of cement - Incurred expenditure on major repairs & maintenance amounting to ₹ 2.70 crores - As capacity of any of the plant/equipment by virtue of this repair and maintenance not increased - allowed as revenue expenditure....