What constitutes as 'current repairs' to claim deduction u/s.30(a)(ii) of the Income Tax Act?
Last updated: 20 July 2021
Court :
ITAT Mumbai
Brief :
This appeal in ITA No.6370/Mum/2019 for A.Y.2009-10 arises outof the order by the ld. Commissioner of Income Tax (Appeals)-38,Mumbai in appeal No.CIT(A)-38/ITO-26(1)(2)/IT-10062/2018-19 dated14th May 2019 (ld. CIT(A) in short) in the matter of imposition of penalty u/s.271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as Act).
Citation :
ITA No.6370/Mum/2019
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Published in Income Tax
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