Gulamhussein Ebrahim Matcheswalla (By ... vs Commissioner Of Income-Tax on 31 July, 1973
In Gulamhussein Ebrahim Matcheswalla v. CIT , it was observed that mere quantum of amount spent for repairs by itself is not decisive of the question whether it is an expenditure of revenue nature or a capital nature. In this case the assessed had replaced corrugated sheets on the roof with asbestos cement sheet and had constructed weather sheds and claimed the same as revenue expenditure, court observed: