Antony Dominic, J. This appeal is filed in relation to the assessment year 2007-
08. The first issue raised is in relation to current repairs. On that issue, it has already been held by this Court in the judgment in Coastal Resorts (India) Ltd v. Asst. CIT {[2014] 363 ITR 482 (Ker)} that it is not allowable as a business expenditure.
2. The second issue raised is regarding the deduction under Section 80IB. Regarding this issue, we are inclined to think that the findings are entirely factual and does not give rise to any question of law for determination of this Court.
Appeal is dismissed.
Rp //True Copy// PA to Judge Sd/-
ANTONY DOMINIC JUDGE Sd/-
ANIL K. NARENDRAN JUDGE