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2018 (10) TMI 1695 - ITAT SURATReplacement of old machineries with new one - nature of expenditure - revenue or capital expenditure - HELD THAT:- Appeal allowed in favour of assessee as relying on assessee own case [2018 (9) TMI 1858 - ITAT SURAT] as in the instant case, there is replacement of damaged part in view of Chartered Engineering certificate in respect of Turbine Rotor Assembly, Gear shaft with Gear Part , Nozzles Ring , 415 V, 3000A 3 PHH PMCC for CHP are the part of main machine not capable of functioning independently - items of machinery to replace component and relying on various case laws examined the explanation of the assessee and on the basis of explanation furnished by the assessee, deleted the additions disallowance - Decided in favour of assessee
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