What constitutes as 'current repairs' to claim deduction u/s.30(a)(ii) of the Income Tax Act?

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Last updated: 19 July 2021
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This Income Tax Appellate Tribunal case clarifies what qualifies as 'current repairs' for tax deductions under Section 30(a)(ii) of the Income Tax Act. The assessee claimed a significant portion of renovation expenses as revenue expenditure for current repairs. However, the Assessing Officer argued that the extensive refurbishment, including civil work, structural glazing, and plumbing, was not merely repair but an adaptation for a new and different advantage, thus constituting capital expenditure.

Court :
ITAT Mumbai

Brief :
This appeal by the Assessee is directed against the order of learned CIT(A)-33 dated 22.07.2019 and pertains to Assessment Year 2013-14.

Citation :
I.T.A. No. 6371/Mum/2019

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