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1. Expenditure incurred for modernisation / replacement of machinery is not "current repairs" u/s 31(i) - SC

2. Expenditure for repairs and maintenance to plant & machinery - If the expenditure incurred by the assessee would not result in replacement of old machinery with new,...

3. Revenue or capital expenditure - current repairs u/s 31 - overhead expenditure on construction - deductionallowed - AT

4. Nature of expenditure - current repairs - cost of replacement of machineries like Motor Rollers, Spindles, Gears etc. in the Textile Mill - the replacement of the...

5. Nature of expenditure - current repairs - replacement of decayed parts - The assessee explains that the replacement was necessary for the manufacturing process, and...

6. Disallowance expenditure towards replacement of machinery - Revenue OR Capital - not amounting to "current repairs" and to be not allowed as revenue expenditure - HC

7. Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

8. Nature of expenditure - current repairs - Replacement of an old machine with a new one would constitute the bringing into existence of a new asset in place of the old...

9. Classification of services - leaning Activity Services or not - rendering the services of “Evacuation of Ash from ash ponds and nuisance-free transportation and disposal...

10. Services have been availed for erection, installation & commissioning, repairing and maintenance and insurance of the fly ash extraction plant installed by the appellant...

11. Expenses incurred on Life Extension Program (LEP) of Thermal Power Station to be treated as revenue expenditure - HC

12. Revenue or Capital expenditure – replacement/ overhauling/ rejuvenation - to preserve and maintain already existing asset - allowed as current repairs - AT

13. Valuation - Renting of immovable property service - inclusion of amount towards Repair and Maintenance services - The issue of inclusion of the consideration/...

14. Nature of expenses - repair and maintenance - revenue or capital expenditure - current repair u/s 30 - treatment of expenses incurred on renovation and refurbishment of...

15. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT