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Payment for some Mechanical work

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(Querist)
05 September 2023 I have hire a mechanic for some welding and construction work in shop for till the work end and I am daily paying him an amount as per day he charges and also made expense for their transportation and food.
Can you explain it is direct or indirect expense an how to make its entry because he is hired for temporary period for shop renovation.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
05 September 2023 Shop renovation is indirect expense.
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