Allowing the appeal the Court held that the documents produced by the assessee during course of scrutiny assessment showed details of repairs and maintenance. Disallowance of expenditure was deleted. (AY. 2006-07)
Sidhant Leather Exports (P.) Ltd. v. CIT (2023) 459 ITR 318 / 293 Taxman 412 (Cal.)(HC)
S. 37(1) : Business expenditure-Repairs and maintenance-Details produced-Disallowance of expenditure is held to be not justified.