Special Deductions

Question 1

Deductions section 11(d) - Repairs - FLEMMING v KOMMISSARIS VAN BINNELANDSE INKOMSTE

Answer 1

“Repair” involves the process of renewing, renovating or restoring decayed or damaged parts

Question 2

Deductions section 11(d) - Repairs -CIR V AFRICAN PRODUCTS MANUFACTURING CO LTD

Answer 2

Repair is restoration by renewal or replacement of a subsidiary part of the whole. In order to claim a deduction in terms of section 11(d) of the Income Tax Act, it is not necessary that the materials used be identical to the original materials replaced, even if the new materials are more expensive.