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2015 (8) TMI 514 - DELHI HIGH COURT

2015 (8) TMI 514 - DELHI HIGH COURT - TMI - Expenditure incurred on laying marble flooring - allowable as revenue expenditure/current repairs or capital expenditure - Held that:- In Comfort Living Hotels P. Ltd. v. Commissioner of Income Tax [2014 (3) TMI 585 - DELHI HIGH COURT ] it was held by this Court that the expenditure incurred on removing the walls to increase the sitting capacity of a bar in a hotel should be treated as revenue expenditure since it was incurred to enhance the business p .....

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, Adv. For the Respondents : Mr Ajay Vohra Sr Adv. with Ms Bhavita Kumar, Adv. ORDER 1. This appeal pertains to the Assessment Year (AY) 1996-97. 2. It is not in disputed that barring one question that will be discussed hereafter, the other questions involved in this appeal are identical to those answered by the judgment of this Court dated 24th July 2015 in ITA Nos.69-73/2001 involving the same parties. Consequently the said questions arising in the present appeal shall stand answered in terms .....

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