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2015 (9) TMI 705 - AT - Income TaxRepairs and maintenance expenses incurred on building and theatres - revenue v/s capital expenditure - Held that:- As the issue involved in the year under consideration as well as all the material facts relevant thereto are similar to that of assessment years 2003-04, 2005-06 and 2006-07, we respectfully follow the order passed by the Tribunal for the said years, and uphold the impugned order of the learned Commissioner of Income-tax (Appeals), allowing the deductions claimed by the assessee on account of repair and maintenance expenses to the building and theatres treating the same as of revenue nature. - Decided in favour of assessee.
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