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1. Expenditure for repairs and maintenance to plant & machinery - If the expenditure incurred by the assessee would not result in replacement of old machinery with new,...

2. Exemption to repair and maintenance of Road, not 23/09 is not retrospective

3. Nature expenditure incurred on repairs and maintenance - This repair necessitated due to use of high V.M. and low ash contents of imported coal, which resulted in...

4. Disallowances under section 30(1) - expenditure incurred on repair and renovation of renting premises allowed - HC

5. Expenditure incurred for modernisation / replacement of machinery is not "current repairs" u/s 31(i) - SC

6. Nature of expenses - repair and maintenance - revenue or capital expenditure - current repair u/s 30 - treatment of expenses incurred on renovation and refurbishment of...

7. Adhoc disallowance of 20% of total expenditure incurred on repairs and maintenance and treating the same as capital expenditure mechanically and perfunctorily - No...

8. Assessee Company engaged in the business of manufacturing & selling of cement - Incurred expenditure on major repairs & maintenance amounting to ₹ 2.70 crores - As...

9. Nature of expenditure - Revenue expenditure or capital expenditure - expenditure incurred by the Appellant for raising floor height of Godown - The expenditure so...

10. Disallowance with regard to provision made for maintenance of the roads - the maintenance expenditure to be incurred in five years was ₹ 60.34 crore, project...

11. Disallowance of expenditure incurred towards village development - In order to earn goodwill of the people residing in the neighbor-hood area and to keep social...

12. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

13. Nature of expenditure - Disallowance of expenditure under the "head repairs and maintenance"- AO rejected the assessee's contention and held that the assessee is...

14. Revenue or capital expenditure - current repairs u/s 31 - overhead expenditure on construction - deductionallowed - AT

15. Expenditure on current repair, maintenance and replacement on the leased Thermal power station - revenue expenditure or capital expenditure - HC