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2012 (8) TMI 449 - AT - Income TaxDisallowance of claim of revenue expenditure - charges for shifting of the windmill - Held that:- It is an admitted position that the expenditure in question relates to payment of fee to TNEB and not of shifting expenses as stated by AO - as both the parties have not brought the copy of the agreement entered into by the assessee with TNEB the lower authorities have not looked into the purpose for which the expenditure in question was incurred and has not brought relevant materials on record - restore this issue back to the file of the Assessing Officer for proper verification - in favour of assessee by way of remand.
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