Can anyone please clarify that "Repairs & Upgrades" are with holdable payment under section 1441 U.S NRA Withholding Tax (1042)? Please confirm.

No; Form 1042 is a form that one files with the IRS to report withholding of taxes from the U.S. income, NOT expenses,i.e., repairs / upgrades deducted from gross income, earned by a foreign person.

Thank you very much for your response.

Just have a question with respect to your reply -

What If the repairs are performed in the onsite United States? Would still be considered as expenses or repairing services? Please confirm.