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2017 (10) TMI 1155 - ITAT DELHIAddition on capital expenditure - allowability as revenue expenditure - Held that:- In the present case, it is noticed that the Ld. CIT(A) categorically stated in para 4.4 of the impugned order that the assessee furnished bills in support of the expenditure incurred, he had examined those bills and found that certain items of expenditure were prima facie capital in nature but all other expenses relating to tyres, repair and maintenance etc., were revenue in nature. He, therefore, considered the expenditure of ₹ 13,56,645 in the nature of capital and sustained the disallowance to that extent. We, therefore, do not see any valid ground to interfere with the findings of the Ld. CIT(A) because the findings given by the Ld. CIT(A) were not controverted by bringing any cogent material on record. In that view of the matter, we do not see any merit in this appeal of the department. - Decided against revenue.
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