TMI Blog1985 (4) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... the circumstances of the case, the Tribunal was right in holding that the expenditure of Rs. 99,284 was revenue in nature ? " The facts set out by the Tribunal show that the assessee had purchased two cinema houses, one at New Delhi and one at Bombay. Substantial renovations and additions were made by the assessee to the Plaza Cinema, New Delhi, and this cost about Rs. 30,00,000. A substantial p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1967] 66 ITR 710. The claim of the Department was that the new wiring resulted in an enduring benefit to the assessee and hence this was a capital expense. The Tribunal followed the judgments of the Allahabad High Court in CIT v. Atherton West and Co. Ltd. [1971] 82 ITR 352, the Patna High Court in CIT v. Dehri Rohtas Light Railway Co. Ltd. [1964] 51 ITR 300 and the Bombay High Court in New Shor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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