tenant, the amount paid by him on account of current repairs to the premises; (b) any sums paid on account of land revenue, local rates ... clause (i), and the amount paid on account of current repairs referred to in sub-clause (ii), of clause (a), shall not include any expenditure
deductions shall be allowed- (i) the amount paid on account of current repairs thereto; (ii) the amount of any premium paid in respect of insurance ... hereby declared that the amount paid on account of current repairs shall not include any expenditure in the nature of capital expenditure.] [ Inserted
Autoleveler is to be repaired then
that repair would come within the connotation of the word "current repairs"
because it is a part ... restricting it to the concept of "current repairs". All repairs are
not current repairs. Section 37(1) allows claims for expenditure which
current repairs‟ appearing in
Section 30 (a) (ii) relates to repairs undertaken by a person other than a
tenant. The distinction between „current repairs ... revenue relate to „current repairs‟. There
is a clear distinction between the expression „repairs‟ and the
expression „current repairs‟. It is obvious that the word
carding system (Rs.31,22,679/-) was
amount paid on current repairs and allowable under section 31 of the
Income-tax Act?
2). Whether ... current repairs"
and it appears difficult to agree that repairs which are not "current repairs"
should not be considered for deduction
permissible
only in respect of "current repairs" and repairs which are
not "current repairs" are not intended to be the subject ... permissible only in respect of current
repairs, and repairs which are not "current repairs" are not
intended to be the subject of relief
which provides for deduction of the amount paid on account of current repairs to machinery. But the question now referred to us is comprehensive enough ... amount of Rs. 15,851 was paid on account of current repairs to the machinery and the assessee is entitled to its deduction under Section
from the business. Of these allowances, Sub-clause (v) relates to current repairs to buildings, machinery, plant or furniture and Sub-clause (vi) relates ... where it was held that the expression "current repair" occurring in Section 10(2) (v) of the Indian Income-tax Act is confined
case of the assessee is that the expenditure was incurred for current repairs to the building which was not owned by it and so this ... current repairs'. Again, 'current repairs' mean not luxury repairs or repairs which wait upon the whims or choice of the assessee
that the assessee claimed expenditure therein as revenue expenditure/ current repairs. However, the Assessing Officer held that the replacement could not be considered ... Repair implies existence of a part of the machine which has malfunctioned, thereby requiring repair to that machinery, plant etc. Replacement cannot be a current
