TMI Blog2009 (4) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... on capacity would amount to revenue expenditure – therefore matter remitted to AO to ascertain whether in view of the addition made by the assessee any earning capacity has increased or decreased and also as per the other directions given in the above said judgment of the Supreme Court - 374 and 375 of 2009 - - - Dated:- 30-4-2009 - K. RAVIRAJA PANDIAN and M. M. SUNDRESH JJ. Tax Case (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts and circumstances have not been properly appreciated while coming to the conclusion that the expenditure in question is capital expenditure? 3. Whether the Tribunal is right in not allowing the depreciation claim made by the appellant before the lower authorities without discussing the same in the impugned order, even though additional grounds appeal were raised before the Tribunal?" 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the matter on the number of spindles. 4. We heard the arguments of the learned counsel for the appellant and perused the materials available on record. 5. We are of the view that the matter has to be considered by the authorities only. As the issue involved is a question of fact in respect of addition or deletion of the spindles and whether the income earning capacity has increased or de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r could not be decided on for consideration of that particular issue with reference to the production capacity. In this case also, there is no material available as to the increase or otherwise of the production capacity in replacement of the machineries. Without the factual details, the questions of law cannot be decided. Hence, this case also requires to be remitted back to the Commissioner of I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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