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2016 (6) TMI 114 - HC - Income TaxExpenditure incurred on repairs disallowed - Held that:- All the three authorities under the Act that the expenses claimed for repairs were inflated cannot be said to be perverse so as to warrant interference. As far as the judgment cited by Ms. Mehta on behalf of the assessee is concerned, the Tribunal's conclusion that the deduction claimed was unreasonable because the assessee's income would be reduced and that there was no evidence of reduction pursuant to the expenditure stated to be incurred is not of much assistance to the assessee inasmuch as that is not the ground on which the tribunal has upheld disallowance. The partial acceptance of disallowance cannot be lost sight of during its fact finding mission. The revenue authorities have appropriately disallowed an amount of ₹ 2,00,000/- out of ₹ 10,33,547/- on account of inflated cost of repairs. This is a possible view on the facts before it. Thus tribunal was right in disallowing repair expenditure to the extent of ₹ 2,00,000/- out of ₹ 10,33,547/- claimed as repairs expenditure - Decided in favour of the revenue
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