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2010 (2) TMI 798 - ITAT, MUMBAIErroneous decision of ITAT - held that:- the decision in the case of Jonas Woodhead and Sons (India) Ltd. (1997 -TMI - 5553 - SUPREME Court) which was relied on by the CIT(A) and followed by the Tribunal has not been considered in its entirety. We find the Hon'ble Supreme Court in the said decision has held that a part of the expenditure (25%) as capital expenditure and the balance part (75%) as revenue expenditure whereas in the instant case the entire expenditure has been treated as capital in nature.- Either a decision has to be accepted in full or rejected in full but cannot be accepted partly and therefore, to this extent a mistake has crept in the order of the Tribunal which requires rectification. - in view of the decision of Hon'ble Supreme Court in the case of Honda Siel Power Products (2007 -TMI - 40390 - SUPREME Court) a mistake has crept in the order of the Tribunal which requires rectification u/s. 254(2) of the Act. - Matter recalled for rectification.
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