Court :
 HIGH COURT 
Brief :
  The cost of repairs incurred by an assessee-tenant in respect of tenanted premises would have to be allowed under section 30(a)(i); the question of disallowing such an expenditure and relegating the assessee to claim depreciation under section 32 does not arise
Citation :
  CIT v. Hi Line Pens Pvt. Ltd. 
 
			
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