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TMI Blog2011 (9) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... furniture & fixture provided with house accommodation were of capital nature. - Decided against the revenue. - ITA No.530/Ind/2010 - - - Dated:- 14-9-2011 - Joginder Singh, R C Sharma, JJ. For Appellant: Shri Arun Dewan, Sr. DR For Respondent: Arun Mehrotra, CA ORDER Per: R C Sharma: This is an appeal filed by the Revenue against the order of CIT(A)-I, Bhopal, dated 12.04.2010 for the assessment year 2007-08. 2. The only ground taken by the Revenue is that the on the facts and in the circumstances of the case , the ld. CIT(A) has erred in deleting the addition of Rs. 18,56,427/- made by the Assessing Officer on account of misc. income and offered for taxation relying on the decision of the Hon ble Supreme Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... addition after having the following observations :- I have considered the submissions of the appellant and facts of the case. As regards receipt on account of tender forms it may be noted that the same issue was considered by Hon ble High Court of Delhi in the case of Addl. CIT vs. India Drugs and Pharmaceutical Limited, (1983) 141 ITR 134 (Del); (1982) 9 Taxman 95 (Del) wherein it was held as under:- Held So far as the receipts from the sale proceeds of trees, grass boulders and stone were concerned, they represented the sale proceed. So far as the receipts on account of tender forms and by way of water and electricity charges to the contractors were concerned, they would not be treated as arising out of a source of income separ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... struction work of the assessee including certain amenities granted to the staff by the assessee, (ii) hire charges for plant and machinery which was given to the contractors by the assessee for use in the construction work of the assessee, and (iii) interest from advances made to the contractors by the assessee for the purpose of facilitating the work of construction. The activities of the assessee in connection with all these three receipts were directly connected with or incidental to the work of construction of its plant undertaken by the assessee. The advances which the assessee made to the contractors to facilitate the construction activity of putting together a very large project was as much to ensure that the work of the contractor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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