dictionary meaning and to adopt that meaning Which is justified by the context in which the word "renovation" is used in the clause ... this later part of the meaning is relevant in the present case. The meaning, therefore, of the term "renovation" in Stroud
incurred certain expenses which it called as "renovation expenses". Under the head "New Empire renovation", the expenditure amounted ... affirmed the decision holding that the renovation was not in the nature of current repairs within the meaning of section
obtained a
Certificate dated 23.01.2004 to the effect that the
scheme of renovation has been examined thoroughly
and approval accorded for the same. The Principal ... view, one
cannot take such a narrow view. What is the meaning
of renovation? To renovate means to make new. We
talk of renovating
look to its dictionary meaning and to adopt that
meaning which is justified by the context in which the word
renovation is used ... restore to good condition.
Therefore,
according to this dictionary meaning the term renovation would
mean making a thing new or restoring a thing to good
Gmr Energy Ltd. And Shri Siddhartha Deb, ... vs The Commissioner Of Customs on 3 August
that what the assessee did was
not mere repairs but a total renovation of the theatre. New
machinery, new furniture, new sanitary fittings ... current repairs" within the meaning of Section 10(2)(v) . It
was a case of total renovation and has rightly been held
properly, it is necessary to canvass the meaning of the word 'repairs' as well as the meaning of the word 'current ... well as within the dictionary meaning of the word 'repair' as an equivalent of 'renovate' to which I have already adverted
Dcit Circle 1 , Tirunelveli vs Rm Kv Fashion Garments Pvt Ltd, ... on 30 April, 2018
term remodel and renovation. Therefore, at the first instance, we beg to refer to the dictionary meaning as given in "Webster ... model again, to make over, to rebuild
(b) Renovation to make new
The aforesaid dictionary meaning of the two terms, even if the same
Smt. Noorunissa Begum vs Brij Kishore Sanghi on 24 February, 2015
Author: Sudhansu Jyoti Mukhopadhaya
