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TMI Blog2012 (11) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... venue expenditure. Also the expenditure so incurred was essentially for repair of building/machinery and by incurring these expenditure neither capacity nor building was extended nor the machinery did undergo any change. Thus the findings recorded do not suffer from any legal infirmity - Decided in favor of the assessee. - IT Appeal No. 482 of 2009 - - - Dated:- 19-11-2012 - R.K. AGRAWAL AND Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dition of ₹ 11,87,696/- accepting the same as current repairs when the specific expenditure included purchases of new material viz. ceramic tiles, fire and insulation bricks, AC sheets etc. when went to enhance the profitability and turnover of the assessee and the company drew benefit of enduring and permanent nature? 2. Briefly stated the facts giving rise to the present appeal are as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Bricks ₹ 76,605/- 27.11.02 (4) Fire Bricks for insulation, Replacement ₹ 37,242/- 8/02/03 (5) Fire Installation bricks replacement ₹ 1,02,601/- 10/2/03 (6) Repair replacement of AC sheets of factory shed with materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this account. The Revenue feeling aggrieved preferred an appeal before the Tribunal and the Tribunal had upheld the order of the Commissioner of Income Tax (Appeals) and dismissed the appeal. 4. We have heard Sri Dhananjay Awasthi, learned Senior Standing Counsel for the Revenue and Sri Krishna Agrawal, learned counsel appearing for the respondent-assessee. 5. Learned counsel for the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and were chargeable as revenue expenditure. The Tribunal has further held that the expenditure so incurred was essentially for repair of building/machinery and by incurring these expenditure neither capacity nor building was extended nor the machinery did undergo any change. In our considered opinion the findings recorded by the Tribunal are pure findings of fact based on appreciation of evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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