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Replacement of damaged parts of plant and machinery was revenue exp. if no new asset came into existence

May 19, 2020[2020] 116 taxmann.com 608 (Gujarat)
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INCOME TAX : Expenditure incurred on replacement of damaged parts of plant and machinery would be revenue expenditure

INCOME TAX : Expenditure incurred on dies and tools, in nature of consumables, is revenue expenditure

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