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2017 (3) TMI 1788 - AT - Income TaxDisallowance being expenditure on repairs to plant and machinery - HELD THAT:- We find that almost identical issue was adjudicated in ESCORTS LTD. VERSUS INSPECTING ASSISTANT COMMISSIONER [2000 (9) TMI 220 - ITAT DELHI-E] wherein the expenses in dispute was .005% of total turnover of the assessee which was allowed of errors and omission being period expenses was allowed. Considering the decision of co-ordinate bench of Delhi Tribunal on identical fact, wherein the assessee was also a Public Sector Undertaking, we respectfully following the decision of co-ordinate bench allowed the ground of appeal raised by the assessee. Appeal of the assessee is allowed.
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