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2011 (9) TMI 1013 - HC - Income TaxExpenditure allowable as revenue expenditure - ITAT deleted the disallowance by holding that the expenditure incurred was revenue expenditure - Held that:- From the reasons recorded by the ITAT in para 8 of its order, it is seen that majority of the expenditure incurred were in relation to providing lighting and power installations and for providing computers, power, telephones, circuits, power distribution and fire alarm systems which were in the nature of office expenses for carrying the business of the assessee. In these circumstances, in our opinion, the decision of the ITAT is based on finding of fact and no question of law arises from the order of the Tribunal.
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