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2017 (11) TMI 363 - AT - Income TaxDisallowance made on repairs and maintenance expenses - Held that:- We find that the Tribunal in assessee’s own case for the assessment year 2007-08 and 2006-07 considered a similar addition and adjudicated the same in favour of the assessee. As the revenue has not brought anything on record to demonstrate its point of view that the expenditure in question was incurred in the capital field, we uphold the order of the first appellate authority and dismiss this ground of appeal.- Decided against revenue Disallowance made on account of claim for bad debt - Held that:- The advances were given by the assessee in the normal course of its business and when a loss arises due to non-recovery of such advances and when the same is irrecoverable and written off as such, the same should be allowed as a loss while computing the prof it and gains of business. See CIT –vs. - Sumangal Overseas Limited [2011 (11) TMI 45 - DELHI HIGH COURT] - Decided against revenue
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