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2008 (2) TMI 410 - HC - Income TaxExpenditure on repairs of rental premises and plumbing work - The Assessing Officer disallowed both the claims as he was of the opinion that these two items were capital expenditure of the assessee - Sections 30 to 36 of the Act provides for various deductions which is available while computing the income from business and profession. Section 37 is a general section which provides for deduction of expenditure not included in any of the sections 30 to 36 of the Act. - the provisions of section 37 of the Act cannot be given a restricted meaning. Mere fact that the claim does not fall in any of the sections 30 to 36 will not automatically make the claim unsustainable under section 37(1) of the Act as well. Section 37 being a general section, is for grant of deduction on certain accounts not enumerated in sections 30 to 36 of the Act
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