Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1983 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1983 (3) TMI 16 - HC - Income TaxExtract: ....... v. Mahalakshmi Textile Mills Ltd. 1967 66 ITR 710, we have to hold that the expenditure in question should be treated as charges for repairs and, therefore, it is exigible for deduction under s. 37 of the I.T. Act, 1961. The view taken by the Tribunal, therefore, appears to be correct. The petition is dismissed. There will be no order as to costs.
|