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TMI Blog2014 (8) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... Dr. S.T.M. PAVALAN, JM: This appeal filed by the assessee is directed against the order of the Ld.CIT(A) -5, Mumbai dated 25.10.2012 for the Assessment Year 2009-10. 2. In this appeal, the assessee has agitated the decision of the Ld.CIT(A) confirming the action of the AO in disallowing the expenditure claimed by the assessee on repairs and maintenance of building, plant and machinery. 3. Brie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit on the assessee and hence the AO treated the total impugned expenditure of Rs. 30,74,928/- as capital in nature. In the process, the AO, while allowing depreciation on the said expenditure, had disallowed the claim of deduction of the expenditure. On appeal, the Ld.CIT(A) upheld the disallowance by reiterating the reasoning of the AO that the said expenditure were capital in nature. Aggrieve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e extracted here under:- A Replacement of Sintex tank with pipeline for ETP plant Rs.56,886/- B ETP Waste water line for Toilets & water tanks 16.09.2008 Rs.131582/- C PLC System for HLP packing machine Rs.100000/- D Electrical, Mechanical Spares cost and software charges for Jet pack boxing machine PLC Rs.300000/- E Replacement of wooden walls of CRS Silo with Stainless steel sheets &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, after considering the nature of the expenditure incurred by the assessee as aforementioned in the table, we are of the considered view that the said expenditure do not result in any enduring benefit to the assessee as the expenses are periodically necessary for running the business of the asseseee. Therefore, the authorities below are not justified in treating the same to be capital in nature. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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