2011 (6) TMI 6

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..... e sole object of payment was to get gas to facilitate the manufacturing activity carried on by the assessee - expenditure allowed as revenue expenses - Appeal dismissed - 1321 OF 2010 - - - Dated:- 8-6-2011 - J.P. DEVADHAR, MRS. R.P.SONDURBALDOTA, JJ. Mr. Vimal Gupta for appellant. Mr. Dinesh Vyas with Ajit Shah and Shrihari M. Iyer for respondent. JUDGMENT (PER J.P. DEVEDHAR .....

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..... anagar Gas Ltd. towards CNG connection in the assessment year 2002-03. The said expenditure was claimed as revenue expenditure. The assessing officer disallowed the claim on the ground that the payment was made as capital contribution towards the cost of acquiring service metre, twin steam regulator, meter regulating station and cost of pipelines up to meter regulating station and that the payment .....

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..... iently without giving any enduring benefit to the assessee. The Tribunal relied upon the judgments of the Apex Court in the case of Empire Jute Co. Ltd. V/s. CIT reported in [1980] 3 Taxman 69 (SC), L.H. Sugar Factory and Oil Mills (P) Ltd. V/s. C.I.T., U.P. reported in [1980] 125 I.T.R.293 (S.C.) and the decision of this Court in the case of CIT V/s. Excel Industries Ltd. reported in [1980] 122 I .....

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