Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1978 (4) TMI 10 - CALCUTTA HIGH COURT
Extract:
....... They appear to be included in the item of sundry repairs and servicing charges. There is no reason why they should not be allowed as revenue expenditure. We, therefore, answer this question also in the affirmative and in favour of the assessee. This reference is disposed of accordingly. There will be no order as to costs. C. K. BANERJI J.-I agree.