Expenditure on plant repairs is a "current repair" unless it replaces entire machinery within one or two years.

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Full Text of the Document

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....Expenditure for repairs and maintenance to plant & machinery - If the expenditure incurred by the assessee would not result in replacement of old machinery with new, then it may come within the ambit of current repair, but expenditure on such a magnitude which ultimately replaces full machinery within one or two years, then it would not come under concept of “current repair”....