TMI Blog2018 (8) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... favor of assessee. - R/TAX APPEAL NO. 929 of 2018 With R/TAX APPEAL NO. 930 of 2018 - - - Dated:- 30-7-2018 - MR. M.R. SHAH AND MR. A.Y. KOGJE, JJ. For The Petitioner : MR.VARUN K.PATEL(3802) COMMON ORAL ORDER ( PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1. As common question of facts and law arise in the present Appeal/s and as such, arise out of the impugned common judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... torage facility, the Revenue has preferred the present Tax Appeal with the following proposed question of law :- ( a) Whether on the facts and in circumstances of the case, the learned ITAT has erred in law and on facts in holding the repair and maintenance expenditure incurred by the assessee as revenue expenditure without appreciating that such expenses resulted in enduring benefit to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the learned Tribunal treating the said expenditure as revenue expenditure is concerned, at the outset, it is required to be noted that the assessee claimed expenditure which includes the painting expenses of plant and machinery and the expenses of fabrication, welding works etc. 5. It is the case on behalf of the Revenue that the said expenses are wrongly treated as revenue expenditure as exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion and fabrication and therefore, the expenses were incurred. 6. Considering the aforesaid facts and circumstances of the case, it cannot be said that the learned Tribunal has committed any error in treating the said expenses as revenue expenditure. We are in complete agreement with the view taken by the learned Tribunal. Therefore, on facts, the learned Tribunal has committed any error in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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