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1951 (12) TMI 11 - HC - Income TaxExtract: .......ing of the tiles by new ones is not necessary for a number of years. In the circumstances it cannot be said that the replacement of the old roofs by new roofs using new khaprails is a revenue expenditure, nor, can it be classed as current repairs. The Department is entitled to its cost which we assess at ₹ 300. Reference answered accordingly.
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