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TMI Blog1950 (12) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... ng certain cables of the flour mill plant. The first question referred to us is :- "Whether in the circumstances of the case, the expenditure of ₹ 1,554 on the change of cables of the flour mill plant could be said to be an expenditure over their repairs and as such allowable under Section 10(2) of the Act ?" Section 10(2) of the Act gives a list of the expenses which have to be deducted when computing the profits and gains of the assessee, section 10(2)(v) provides for deduction of money spent in respect of current repairs to buildings, machinery, plant or furniture and the amount paid on account thereof. The answer to the question will depend on the view whether the amount spent was in respect or "current repair&q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tantially the whole subject-matter under discussion." In the Indian Income-tax Act the word "repair" is further qualified by the word "current" which would further restrict its meaning to petty repairs, usually carried out periodically and will not include repair or renewal costing a large sum of money which has to be spent after a machine has been run for number of years. We have already said that no facts are set out in the statement of the case which are of any assistance, but we find from the order of the Income-tax Officer that the total value of the cables was ₹ 4,537 and the replacement cost ₹ 1,554. That means probably one third of the cables were replaced by new ones. The question whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances of the case, starch factory could be held to have commenced working in the year of account or was only in a state of formation ?" This question again does not raise any question of law, the Tribunal held that as there was no entry of manufacture of any starch in the accounting year in the books of the company it was satisfied that no starch had been manufactured in that year. This Court is not a court of appeal on a question of fact and the question, therefore, does not call for any answer. "Whether in the circumstances of the case, the loss in sulphur and the depreciation claimed by the applicant could legally be allowed as arising out of his business of manufacturing of starch ?" On this point the Tribunal h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss, profession or vocation". It is difficult to see how the boarding and lodging expenses of a partner can be said to be "wholly and exclusively" for the purpose of such business. It is true that a partner going outstation in the interest of the business of the firm might have to spend more on his boarding, but he would have to spend something even if he remains at the head-quarters. Such expenditure has to be incurred to preserve life, and it is difficult to see how it can be said that the money was spent wholly and exclusively for the purpose of the business. Our answer to this question is, therefore, in the negative. In the result, the revenue is entitle to its costs which we assess at ₹ 200. Reference answered ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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