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2023 (4) TMI 362 - AT - Income TaxNature of expenditure - repair of false ceiling - “capital expenditure " or “revenue expenditure” - HELD THAT:- As from the invoice as well as work order nothing is clear whether the entire area i.e. 177500 sq. ft. which is claimed by the Assessee for repair, maintenance, modification and overhauling of air conditioning ducts, got damaged completely or partly . It is also not clear whether false ceiling was replaced with the new one or just repaired old one without disturbing the originality and what were the terms and conditions qua quotation/agreement/work order if any executed for doing the repair of false ceiling and what material/manpower used. Hence, view justice would be met by remanding the instant issue to the file of the AO for decision afresh. We clarify that primary onus would be on the Assessee to establish the sanction plan or any other document to show that previously the building had false ceiling, the exact dimension and expenditure incurred for repairing of false ceiling, the material used, the mode of repair, use of resources/manpower, quotation/ agreement/work order and its the terms and conditions - Ground no. 1 stands allowed for statistical purposes. Disallowance being difference in form 26AS and P&L A/c - oversight TDS amount could not be deposited -HELD THAT:- It is too the case of the Revenue Department here that the Assessee has already claimed the TDS during the relevant assessment year in respect of amount credited in the FY 2011-12 or any other assessment year. Hence, in view of the judgment of the Hon’ble Punjab & Haryana High Court in Abbott Agency [2013 (10) TMI 1173 - PUNJAB AND HARYANA HIGH COURT] which was also relied upon in the case of M/s Kema India Private Ltd. Vs. ITO [2022 (4) TMI 109 - ITAT DELHI] we are inclined to allow the claim of TDS in the year under consideration. Consequently, the addition made by the AO and sustained by the learned Commissioner, which is under consideration stands allowed. Ground-2 is allowed.
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