The Raipur bench of the Income Tax Appellate Tribunal directed readjudication for disallowing the 2/3rd of Repair and Maintenance Expenditure as Capital Expenditure for Chhattisgarh State Power Transmission by Assessing Officer (AO). The assessee Company (Chhattisgarh State Power Transmission Company Ltd.) which is owned by the State Government of Chhattisgarh and is engaged in the…
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