1980 (7) TMI 95

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..... d company carrying on business as distillers, rectifiers, brewers, maltsters and in the manufacture of carbon-dioxide gas. The return of income for the assessment year 1968-69, relevant to the accounting period ending 30th November, 1967, was filed by the assessee declaring an income, of Rs. 2,75,634. The assessment was completed by the ITO on a total income of Rs. 4,68,320. During the course of t .....

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..... ng these expenses to be in the nature of capital expenditure. The assessee filed an appeal before the Appellate Tribunal. The Tribunal held that out of the total disallowance of Rs. 44,054 upheld by the AAC out of the " general repairs " account an expenditure to the extent of Rs. 40,176 could not be characterised as capital expenditure but it was only an expenditure incurred at the branch offic .....

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..... ure in question was incurred for the repairs of the premises or not. We have no reason to differ from the findings of the Tribunal that the premises in question being branch office of the assessee, necessarily required frequent or periodic repairs and retouches and thus had to be allowed as business expenditure. The mere fact that the repairs made are of a durable nature would not make the expendi .....

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