Case Name : Girdhari dass & sons Vs. Cit
Citation :  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.