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2015 (8) TMI 514 - HC - Income TaxExpenditure incurred on laying marble flooring - allowable as revenue expenditure/current repairs or capital expenditure - Held that:- In Comfort Living Hotels P. Ltd. v. Commissioner of Income Tax [2014 (3) TMI 585 - DELHI HIGH COURT ] it was held by this Court that the expenditure incurred on removing the walls to increase the sitting capacity of a bar in a hotel should be treated as revenue expenditure since it was incurred to enhance the business profit. The court is of the view in the facts of this case that the ITAT has rightly affirmed the order of the CIT (A) treating the cost of the marble used to replace the flooring as revenue expenditure. The question is, therefore, answered in the affirmative i.e. in favour of the Assessee
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