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

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Last updated: 20 July 2021
Quick Summary
This Income Tax Appellate Tribunal ruling clarifies that penalties under Section 271(1)(c) of the Income Tax Act cannot be levied on estimated additions. The case involved an assessee who had made purchases from parties listed as 'tainted dealers'. While the Assessing Officer and CIT(A) had made additions based on estimated profit percentages, the Tribunal found that penalties should not be imposed on such estimations, directing the deletion of the penalty.

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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