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

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

3. Whenever the assessee incurs expenditure for repair and maintenance of a building taken on lease for carrying on its business activity, it has to be allowed u/s 30(a)(i) -- AT

4. Disallowance of leasehold improvement expenditure - the repair expenses incurred by the assessee, which have been termed as leasehold improvement, are revenue...

5. Nature of expenditure - Expenditure incurred by the assessee towards repairs and renovation of the premises to house the branch - if the expenditure incurred by the...

6. Expenditure on construction of building in a leasehold premises - in the first Assessment Year Expenditure cannot be considered as repair u/s 30(a)(i) as the renovations...

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

8. Benefit of section 54 - Expenditure incurred on improvement/ renovation of the new residential house for the purpose of deduction under section 54 allowed - AT

9. Determination of nature of expenditure incurred for renovation of factory building - A repair ordinarily involves renewal and restoration of the existing wear and tear....

10. Disallowance of weighted deduction u/s 35(2AB)(1)- expenditure incurred on clinical trials - The repairs, rent, etc., the expenditure incurred relating to R&D premises...