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2018 (6) TMI 1459 - AT - Income TaxExpenditure for repairs of existing factory building at Vapi to strengthen the beam of the existing building - Held that:- The assessee has carried repair to the existing factory building at Vapi and to strengthen the beam of the existing building. The assessee also carried out repair of boundary walls of factory at Nasik. Once this is repair, the expenditure is Revenue in nature, hence, we agree with the findings of CIT (A) and confirmed the same. This issue of Revenue’s appeal is dismissed. Foreign travel expenses - Held that:- We find the assessee had furnished all the details, including the purpose of foreign visits of the Directors, that in the earlier years details were not furnished, that because of non availability of the details disallowance was made under the head foreign travel, that facts for the year under consideration are different from the facts of the earlier year. Therefore, we hold that the order of the FAA does not suffer from any legal or factual infirmity. Decided against revenue
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