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TMI Blog2014 (8) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... the A.Y. 2008-09, has decided a similar expenditure on account of renovation of godown floor as revenue in nature. Following the said order, we are of the considered opinion that the expenditure on account of replacement and maintenance on building has to be treated as revenue expenditure and the assessee is entitled for the claim of deduction. As regards the other expenditure claimed by the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessment Year 2009-10. 2. In this appeal, the assessee has agitated the decision of the Ld.CIT(A) confirming the action of the AO in disallowing the expenditure claimed by the assessee on repairs and maintenance of building, plant and machinery. 3. Briefly stated, during the course of the assessment proceedings, the AO found that the assessee had debited various expenses under the head 're ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the AO, while allowing depreciation on the said expenditure, had disallowed the claim of deduction of the expenditure. On appeal, the Ld.CIT(A) upheld the disallowance by reiterating the reasoning of the AO that the said expenditure were capital in nature. Aggrieved by the impugned decision, the assessee is in the appeal before us. 4. Having heard both the sides and perused the material on reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oilets & water tanks 16.09.2008 Rs.131582/- C PLC System for HLP packing machine Rs.100000/- D Electrical, Mechanical Spares cost and software charges for Jet pack boxing machine PLC Rs.300000/- E Replacement of wooden walls of CRS Silo with Stainless steel sheets Rs.358900/- F Replacement of wooden walls of CRS Silo with stainless steel sheets Rs.17,94,50/- Total ₹ 131582/- more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the considered view that the said expenditure do not result in any enduring benefit to the assessee as the expenses are periodically necessary for running the business of the asseseee. Therefore, the authorities below are not justified in treating the same to be capital in nature. Accordingly, we set aside the order of the Ld.CIT(A) and direct the AO to allow the expenditure claimed by the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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