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2012 (7) TMI 313 - DELHI HIGH COURTDeletion of the disallowance by CIT(A) - repair and maintenance expenses held to be capital in nature by AO - Held that:- The expenditure was in the nature of repairs incurred in order to preserve and maintain the existing asset namely, the factory building and therefore was allowable as revenue expenditure as no new asset or enduring advantage was obtained by the assessee by incurring the expenditure. No extra capacity or space was created in the factory by repairing the roof and the floor - findings of fact recorded on the basis of the material on record and those findings have not been challenged or shown to be perverse or based on no material - no substantial question of law - in favour of assessee.
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