Meaning of “Current repairs v. Repairs”

Case Name : Girdhari dass & sons Vs. Cit 

Citation : [1976] 105 itr 339 (all.)

Court :  Allahabad high court

Section : 30 & 31

Meaning : There is a difference between ‘repairs’ and ‘current repairs’. ‘Current repairs’ means only such repairs as are necessitated by the day-to-day wear and tear during the relevant previous year only, while ‘repairs’ may mean accumulated repairs of several years.

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