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TMI Blog2014 (6) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... d appear to be of revenue in nature - the Revenue has also not brought any material on record to controvert the submissions of the Assessee – thus, the expenses are to be treated as revenue in nature and allowable u/s 37(1) of the Act – Decided in favour of Assessee. - I.T.A. No. 2075/AHD/2011 - - - Dated:- 6-6-2014 - Shri D. K. Tyagi, J. M. And Shri Anil Chaturvedi, A.M.,JJ. For the Appellant : Shri S. N. Divetia For the Respondent : Shri P. L. Kureel, Sr. D.R. ORDER Per Shri Anil Chaturvedi,A. M. 1. This appeal is filed by the Assessee against the order of CIT(A)-III, Ahmedabad dated 17.06.2011 for A.Y. 2008-09. 2. The facts as culled out from the material on record are as under. 3. Assessee is an indiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apital in nature. He accordingly disallowed the claim of Assessee. Aggrieved by the order of A.O, Assessee carried the matter before CIT(A). CIT(A) after considering the submission of the Assessee granted partial relief to the Assessee by holding as under:- 4.3. Since in this case, during the year under consideration the appellant has taken a new building premises on rent for its school, the expenditure incurred on this building cannot be treated as current repairs. For the purpose of current repairs, the asset has to be with the appellant in the past which requires repairs so that it can work just like it was working prior to the repairs. Therefore, all the expenditures incurred by the appellant in respect of the building premises cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion account reproduced at page 7 of the order of CIT(A). From the details he pointed out the nature of expenses and submitted that the nature of expenses are such that it cannot be considered to be of capital in nature and it cannot be said to be having an enduring benefit. He further submitted and pointed to the submission made before CIT(A) wherein the Assessee had claimed the expenditure under section 37(1) but CIT(A) decided the issue considering the expenses of allowability of expenses under section 30 and 31 of the Act. He therefore submitted that the entire expenses were in the nature of repairs and therefore allowable under section 37 of the Act. ld. D.R. on the other hand relied on the order of A.O and CIT(A). 7. We have heard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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