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2005 (3) TMI 81 - PUNJAB AND HARYANA HIGH COURTCar repairs and insurance - Whether, Tribunal was right in law to hold that car repairs and insurance are to be excluded for the purpose of working out disallowance under section 37(3B)?" - the items of expenditure covered by sections 30 to 36 of the Act are different from the items of expenditure covered in the sub-sections of section 37 of the Act and therefore, the non obstante clause in section 37(3A) of the Act would apply only to those of the items which are covered by section 37(1) of the Act. This cannot have any overriding effect in respect of the other provisions pertaining to the allowances of expenditure under sections 30 to 36 – held that the expenditure on repairs dealt with in section 31 of the Act is entirely different from the expenditure on maintenance covered by sub-sections (3A) and (3B) of section 37 - Thus, the references are answered in the affirmative, i.e., in favour of the assessee and against the Revenue.
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