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2004 (3) TMI 388 - ITAT PUNE
Extract:
.......sed by fire to the building. In other words, the assessee had restored the utility of the premises as before. There is no enduring or additional benefit as such. Thus the expenses were in the nature of repairs and, therefore, of revenue nature. We accordingly direct the AO to give the relief to the assessee. 9. In the result, the appeal is allowed.