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2018 (2) TMI 348 - AT - Income TaxDisallowance out of repairs and maintenance - Held that:- Assessee has incurred a small expenditure of ₹ 9,50,772/- at Santacruz and ₹ 5,30,232/- at Dadar premises. These are rented premises. As evident from the submission hereinabove, the expenditure incurred is totally of revenue in nature being renovation and refurbishing at rented premises. In the backdrop of aforesaid submission and on the facts and circumstances of the case the treatment of these expenditure as capital expenditure is not at all justified. Hence, set aside the orders of authorities below and decide the issue in favour of the assessee. Denial of expenditure claimed being bad debt written off - Held that:- Ground raised by the assessee in this regard is misplaced. CIT(A) has not dismissed the assessee's ground in this regard but has remitted the matter to the file of the Assessing Officer to examine the veracity of assessee’s claim and thereafter decide accordingly. There is no infirmity in the direction by the learned CIT(A). Hence, this ground raised by the assessee stands dismissed.
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