Expense on routine replacement of spare parts is Revenue Expenditure

Angalakshmi Spinning Mill Vs ITO (ITAT Chennai)

In the present case before us also the fact is that the assessee has replaced the spare parts which are regular repairs and maintenance because it is a routine replacement of spare parts. Even the Revenue has not administered how the replacement will bring enduring benefit to the assessee. Hence, respectfully following the Co-ordinate Bench decision in the case of Prabhu Spinning Mills, supra and the decision of Hon’ble Madras High Court in the case of Super Spinning

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