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TMI Blog1980 (6) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... s not pressed by the ld. counsel for the assessee. There are only two grounds left for our consideration (1) CIT (A) erred in confirming disallowance of Rs. 11,038 on account of repairs and (2) CIT (A) erred in confirming the order of rejection of the claim of depreciation on Photographic equipment costing Rs. 59,168. 2. The assessee is a Registered firm. The business of the assessee is in purch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal. Before us it was contended that the amount spent by the assessee was for repairs of furniture, new counter and partition wall which was of plywood hardware. The ld. counsel for the assessee stated that the expenditure can not be treated as of capital nature since there was no enduring benefit derived by the assessee. We accept this contention of the assessee and direct that disallowance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... different business altogether started by the assessee and the assessee had purchased machinery worth Rs. 59,168 and it was for printing on metal which requires great skill and labour. It is not that the assessee had not at all started any business activity. We are shown printed material on metal by the assessee's learned counsel and it was also with the view to enlarge the business of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Chemicals Pvt Ltd.) The Bombay High Court held that the assessee produced, some products which were of sub standard. However, the High Court was pleased to hold that the assessee did start its business on 19th June, 1961 and not in the month of February, 1961. Therefore this case is distinguishable on facts and we are of the view that the assessee is entitled to depreciation, on the point al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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