•It brings about an asset, which is fixed in nature and anadvantage with an enduring benefit.
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31DEDUCTIONSRepairs•Replacement or renewal of something that has becomedefaced or worn down by use or possibly wear and tear.•Are distinct from improvements, additions or alterations.•Substantial reconstruction does not constitute repairs eventhough the work may have avoided effecting repairs, whichwould otherwise have been necessary.
32DEDUCTIONSRepairs•Notional repair content of an improvement is not allowable.If repair work is undertaken alongside improvements, andthe cost be separately identified, the cost of the repairs isallowable.•Repairs undertaken prior to the article or property beingbrought into use are capital in nature.Cases of RhodesiaRailways V C.T. Bechuanaland and Solarwitch.