Tax Authorities Failed to Properly Classify Repair and Maintenance Expenses; Reassessment Ordered by Assessing Officer for Correct Tax Treatment.

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....Deduction of repairs & maintenance expenses - Revenue or capital expenditure - CIT(A) has deleted the disallowance without examining the details of expenses. In effect, both the tax authorities have not examined the nature of expenses incurred by the assessee under the head 'repairs & maintenance' - This issue also requires fresh examination at the end of the A.O. - AT....