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2012 (10) TMI 438 - ITAT, DELHIRepairs and maintenance - Capital v/s Revenue - CIT(A) deleted the addition - Held that:- CIT(A) held that the repairs were carried out to provide best patient care, excellent atmosphere and hygienic conditions. Similar repairs had been carried out in the case of another hospital of the group company where the AO had treated the repair and maintenance of the building in that case also as capital expenditure which was deleted by the Hon’ble ITAT, Chandigarh. Hence the addition here also to be deleted. Basis and reasoning given by Ld.CIT(A) are convincing and neither any contrary material is placed on record nor any higher court’s order is filed when it is otherwise a covered matter - in favour of assessee.
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