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2016 (12) TMI 743 - ITAT DELHIDepreciation claimed on temporary erections - Held that:- It is evident from the bills raised by the different vendors, that the work carried out by the assessee was not in the nature of the repair work or refurbishing or renovation of the old premises, but it was in the nature of addition to the premises, which have been taken on the lease for initial period of five years The renovation made by the assessee company is in the nature of permanent structure by way of Brick Wall partitions, panelling of Aluminium, Flooring etc. which cannot be covered under current repairs as provided in s. 30 of IT Act, 1961. Such work as made by the assessee company, cannot be stated so as to keep the premises as restored to good condition or save it from exhaustion or compensation of loss. The work in the case of assessee, are meant to altogether change the uses by way of expanding its capacity substantially and changeover of its look. The expenditure is certainly capital in nature on which depreciation can only be allowed.
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