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2014 (2) TMI 1340 - AT - Income TaxAdditions towards capital expenses - current repairs - purchase of particular tube which is a part of the CT Scanner - purchase of UST-5299, PGS online UPS, Water flow PCB and PCB INJ LV - CIT(A) accepted the contention of the assessee with regard to the Dura 352-X-Ray Tube for CT Scanner amounting to ₹ 19,75,000/- and deleted the disallowance and confirmed the rest of the disallowance for the reasons mentioned in his order. - Held that:- We concur with the views of the ld. CIT(A) with regard to deletion of addition of ₹ 19,75,000/- which was a part of the C.T. Scanner and is not a machinery by itself. But at the same time, the ld. CIT(A) is not justified in confirming the addition of UST-5299, PGS online UPS, Water flow PCB and PCB INJ LV control - additions on account of UST-5299, PGS online UPS, Water flow PCB and PCB INJ LV control deleted - Decided in favor of assessee and against the revenue. Disallowance of expenses - catering expenses - hotel bills expenses - Held that:- These expenses claimed by the assessee have been incurred for the first time for starting cancer unit during the impugned year and earlier the patients were making their own arrangements for meals. The system adopted by the assessee that during the period of admission no separate charges for food were billed and the same were inclusive in the package/room rent. One half meal or tea is taken at ₹ 80 and ₹ 30 on the day of discharge. The Ld. CIT(A) has rightly scrutinized the bills which were also before the AO and has rightly come to the conclusion that no addition can be made by the AO - Decided in against the revenue.
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