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TMI Blog2013 (11) TMI 1372X X X X Extracts X X X X X X X X Extracts X X X X ..... t is a current repair and not a capital expenditure - Decided against Revenue. - ITA. No. 102 of 2013 - - - Dated:- 6-11-2013 - CJ Dr. Manjula Chellur And A. M. Shaffique,JJ. JUDGMENT Manjula Chellur, C.J. Heard on admission. This appeal is filed by the revenue aggrieved by the orders of Tribunal dated 14.09.2012 for the assessment year 2007-08. 2. The respondent assessee is enga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it as a 'capital expenditure' in the assessment which preceeded by a personal visit to the factory of the assessee by the Assessing Officer. Aggrieved by the same, the assessee approached CIT (Appeals) and the First appellate authority did not agree with the assessee's contention. But the CIT(Appeals) held that the expenditure incurred by the assessee is a repair expense as the machinery is not re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to look into the expenditure with reference to the establishment. 4. Tribunal while considering the stand of the assessee and the revenue referred to a technical report which was placed before the Tribunal wherein picture of the intermix machine and the explanation regarding the function of the unit was shown. As per the technical report and the detailed explanation, the mixing chamber (chamb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assembly along with other components. After the process of mixing in the mixing chamber it comes out in the open mill. Therefore, according to the Tribunal, chamber assembly is an integral part of the intermix machine and opines that the decision of the Apex Court in Sharavana Spinning Mills has to be understood with reference to the actual functioning of the unit. Therefore after referring to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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