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2013 (9) TMI 762 - DELHI HIGH COURTDisallowance of maintenance expense – replacement of old parts of machinery - whether revenue or capital in nature - Held that:- The machinery in question was old and was purchased by the assessee in the year 1999-00 - Old machinery required repairs to keep it operational and in working condition - Nature and character of the expenses was examined after perusal of item-wise details of repair. It was found that the repairs were in respect of brackets, bearing, belts, chain, loader, electrical motor rewinding, face plates, gas cutter pipe nuts and bolts, washers, champs, PVC pipes, pulley, MS plates, wire mesh, welding rods, wooden gutka, ruli, shafts, lever pin etc - Repairs were towards replacement of parts of machines and no new machine was purchased - Reference was made to the maintenance expenditure for earlier years and that stone crushers require heavy maintenance and generally the full benefit of maintenance was consumed within a short period - The factual matrix as discussed by the appellate authorities is not controverted and denied by the appellant by filing requisite material - Details of the maintenance expenses have not been placed on record to question the factual findings – Maintenance expenses allowed - Decided against the Revenue.
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