| It is to be noted that the repair and maintenance expenses are generally considered as routine expenses for the upkeep of the property and are not considered as capital expenditure hence not includable as the cost of improvement |
| Source: money |
| It is to be noted that the repair and maintenance expenses are generally considered as routine expenses for the upkeep of the property and are not considered as capital expenditure hence not includable as the cost of improvement |
| Source: money |