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2012 (11) TMI 334 - AT - Income TaxAddition of the machinery maintenance expenses - being capital expenses – Held that:- Incurring of the expenditure did not result any increase in the earning of the assessee - item were purely on repair and maintenance in nature and were like brackets, bearing, belts, chain, loader, electrical motor rewinding, face plates, gas cutter pipe, nuts and bolts, washers, champs, PVC pipes, pulley, MS plates, wire mesh, welding rods, wooden gutka, ruli, shafts, lever pin etc. - no part of the machinery can be independently used and constituted separate machine or which constitute substitution of an old asset by a new asset to categorize it as capital expenditure – in favor of assessee
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