| 22/8/2008 |
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| Board of Special Commissioners - Cases |
| Case no. 9/53 |
Decided: 3 November, 1953 |
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Expenses in respect of repairs and maintenance in respect of a field wall deemed to be of a capital nature and, therefore, not allowed - GN 684 of 1950; article 11, now 26, Income Tax Act
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Appellant claimed a deduction in respect of repairs he had made to a field wall. The Commissioner retained that the expense was of capital nature and, therefore, the deduction was prohibited by article 11(c).
Appellant maintained that the field which was rented out to another person was separate and distinct from his residence and that the expense was absolutely necessary to prevent further damage to property and any possible injuries.
From an on-site inquiry the Board established that the field in question was not a field at all but an integral part of the garden of appellant's residence, although on a lower level. The "field" was not an entity in itself and the fact that it was leased and had a separate access door was not relevant to the point at issue.
Consequently any expense in respect of repairs or maintenance is covered by the deduction contemplated by Government Notice 684 of 1950. If, on the other hand, the expense was not in respect of maintenance or repairs, it was excluded by article 11(c) and (d).
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