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2017 (5) TMI 1315 - HC - Income TaxExpenses incurred on dismantling, transportation and re-erection and commissioning of the manufacturing units to another location - revenue v/s capital expenditure - Held that:- Before us the Revenue has made no grievance of the finding of fact arrived at by the CIT(A) and the Tribunal that the shifting of the plant from Kolhapur to Ankleshwar was on account of agitation of villagers at Chipri, Kolhapur. Thus the shifting of the plant was only for the purpose of manufacturing activity continuing to exist and carrying on its business. The grievance to the finding of fact (concurrent) by the CIT (A) and the Tribunal is being urged by seeking to establish new facts before us, when the same was not even a suggestion made before the Authorities cannot be entertained. In fact except the above, no submission has been urged to indicate why the allowing of expenditure for shifting of the plant as revenue expenditure in the present facts is not sustainable. We find that the view taken by the Tribunal in the present facts is a possible view. Therefore no substantial question of law - Decided against revenue
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