Replacement of Primary Adaptive Display and Tail Rotor Blade are ...
Case Laws Income Tax
October 5, 2020
Replacement of Primary Adaptive Display and Tail Rotor Blade are essential to keep the aircraft in a running usable condition and the replacements do not enhance the useful life of the aircraft. Thus, the impugned repairs would fall under ‘current repairs’ which were essential to keep the aircraft in a running condition. - AT
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