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2014 (6) TMI 529 - ITAT MUMBAIDisallowance of expenses – Repairs and maintenance – Nature of expenses – Held that:- the details of the expenditure incurred by the assessee on account of repairs and maintenance of building are stated by the CIT(A) – the details of the expenditure claimed by the assessee reveals that the expenditure incurred by the assessee has neither resulted in bringing into existence of any new asset nor any permanent/enduring benefit had accrued to the assessee - the expenditure incurred by the assessee cannot be treated to be a capital expenditure - CIT(A) relied upon assessee’s own case for the earlier assessment year, and treated it as revenue expenditure – thus, there was no reason to interfere in the order of the CIT(A) – Decided against Revenue.
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