TMI Blog2008 (8) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... t belonged to the State Electricity Board and, therefore, the benefit that the assessee got was of a commercial nature and was in the nature of a business advantage- hence these expenses are revenue expenditure - 909/2008 - - - Dated:- 12-8-2008 - Advocates who appeared in this case: For the Appellant : Ms Prem Lata Bansal For the Respondent : None CORAM:- HON'BLE MR JUSTICE BADAR DURREZ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the decision of this court in the case of Commissioner of Income-tax v. Saw Pipes Limited: 300 ITR 35. 3. The facts in Saw Pipes Limited (supra) were that the assessee was engaged in the business of manufacturing pipes. The assessee, for the purposes of its fourth unit, requested the Maharashtra State Electricity Board to set up a service line for supply of electricity. The said State Elect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d conduct of the assessee's business to be carried on more efficiently and profitably, leaving the fixed capital untouched, the expenditure would be on revenue account even though the advantage may endure for an indefinite future." 4. In Saw Pipes Limited (supra), this court observed that though the assessee had spent an amount of Rs 52 lakhs towards laying of service lines, the cables did not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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