TMI Blog2011 (11) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri Neeraj Jain ORDER D K Srivastava: The appeal filed by the Department is directed against the order passed by the CIT(A) on 30.05.2011 on the following grounds: 1. On the facts and in the circumstances of the case and in law, the ld. CIT(A) has erred in allowing appeal of the assessee without appreciating the facts of the case. 2. On the facts and in the circumstances of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- claimed by the assessee as capital expenditure. 3. On appeal, ld. CIT(A) has held that the impugned expenses were in the nature of revenue expenditure. He, therefore, allowed the appeal filed by the assessee. 4. Aggrieved by the order passed by the CIT(A), the Department is now in appeal before this Tribunal. At the time of hearing, both the parties submitted that the impugned expenses we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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