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2017 (9) TMI 2007 - AT - Income TaxNature of expenses - expenditure incurred by the assessee for renovation of the lease hold premises for setting up a new show room - revenue or capital expenditure - HELD THAT:- We noted that the said issue is duly covered in favour of the assessee in assessee’s own case [2014 (6) TMI 80 - KERALA HIGH COURT]. The only submission of Learned D. R. was that the appeal has been filed as the Revenue has gone in appeal by way of SLP before Hon'ble Supreme Court against the decision of Hon'ble High Court in assessee’s own case for assessment year 2007-08. In our view, merely because the Revenue has gone in appeal against the decision of Hon'ble High Court in assessee’s own case by which the issue is duly covered in the earlier year, we cannot take the view that the issue is not covered by the decision of Hon'ble High Court. We, therefore, dismiss the ground taken by the Revenue. Consequently, the appeal filed by the Revenue stands dismissed.
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