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2015 (12) TMI 98 - AT - Income TaxExpenditure incurred on partitions and structures for the leasehold building - CIT(A) treated as capital expenditure and granted depreciation at 15%, where the assessee claimed it as Revenue Expenditure - Held that:- In the case of Thiru Arooran Sugar Ltd. vs. DCIT [2013 (2) TMI 450 - Madras High Court] wherein it was held that "the Expenditure incurred in respect of maintenance of leased premises is deductible as revenue expenditure’’. Similar view was also taken in the case of CIT vs. Ayesha Hospitals (P) Ltd [2006 (10) TMI 117 - MADRAS High Court] wherein it was held that "Expenditure incurred by assessee on painting relaying of damaged floors, partitions etc. in leasehold premises is allowable as revenue expenditure". - Decided against revenue
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