Court : Andhra Pradesh
Decided on : Jul-05-1974
Reported in : [1977]108ITR620(AP)
Obul Reddi, C.J.1. The short question that arises in this writ appeal is whether the assessee is entitled to the benefit of Section 30(a)(ii) of the Income-tax Act, 1961. Section 30(a)(ii) is in these terms :'In respect of rent, rates, taxes, repairs and insurance for premises, used for the purposes of the business or profession, the following deductions shall be allowed- (a) where the premises are occupied by the assessee--...... (ii) otherwise than as a tenant, the amount paid by him on account of current repairs to the premises.' 2. The question before us is whether the repairs in respect of which the assessee claimed deduction are 'current repairs' to the premises. The learned single judge was not prepared to hold that the repairs in question were 'current repairs' to the premises. In that view, he dismissed the writ petition.3. The facts necessary for determination of the question involved are these:The appellant is a public limited company. It submitted return for the assessment ...
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