Section 36(1)(vii) and 37 of the Income Tax Act, 1961 — Business Expenditure — Expenditure incurred towards repair/renovation of leased premises was not of nature of constructing new structure, extension or improvement of building, it was revenue in nature and hence, had to be allowed. Non furnishing of TDS certificate amounts to a debt due to deductee which can be allowed under section 36(1)(vii) and same could not have been disallowed on ground that it was not within time prescribed under section 155(14) — Deputy Commissioner of income tax vs. AGC Network Ltd. [2020] 180 ITD 204 (Mumbai-trib) .