Allowability of replacement of dies and moulds as current ...
Die and Mould Replacement in Manufacturing Now Allowable as Current Repairs u/s 31 of Income Tax Act.
July 16, 2019
Case Laws Income Tax HC
Allowability of replacement of dies and moulds as current repairs - when the dies and moulds were attached to the machine to manufacture the designed product, the claim would fall for consideration only u/s 31 as revenue expenses
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