Repair & maintenance of workshop/ showroom is revenue expenditure

Garve Motors Pvt. Ltd. Vs ACIT (ITAT Pune)

ITAT Pune held that repairs & maintenance expenditure incurred in rented workshop and showroom is revenue expenditure and allowable as deduction under section 30(a)(i) of the Income Tax Act,1961

Facts-

Two short issues arising for our consideration, one as to what constitutes sufficiency of interest free funds entitling diversion thereof to sister concern as such? And second as to when repairs & maintenance expenditure to tantamount capital expenditure?

Conclusion-

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