9911796707
TMI Blog2015 (4) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... of Ld CIT(A) and direct the assessing officer to allow the impugned expenditure as revenue expenditure. Consequent adjustment shall also be made with regard to the depreciation allowed by the assessee. - Decided in favour of assessee - I.T.A. No.1185/Mum/2013 - - - Dated:- 24-4-2015 - S/SHRI B.R.BASKARAN (AM) AND AMIT SHUKLA, (JM) Assessees by Shri Paresh Shaparia Revenue by Shri Love Kumar ORDER PER B.R. BASKARAN (AM) The solitary issue urged in the appeal filed by the assessee is whether the Ld CIT(A) was justified in upholding the addition of Repairs and maintenance expenses of ₹ 19,12,723/- by treating the same as Capital expenditure. 2. We heard the parties and perused the record. The Ld A.R i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15/09/2008 14 Polishing stair case, masosary, Cota Flooring, white wash, painting etc 139,760 29/10/2008 26 Repair replacement for welding department, terrace, demolishing concrete work 700 sq ft, plastering 15681 sq ft, cota flooring 1556 sq ft, replacement of Tiles 197.04 sq ft etc. 156,667 933,437 II Factory Building (Unit-II) at Range Office. Vasai (E) (Plot Area 8135 sq ft - Built Up Area 3468.27 Sq Ft) Plot no. 3, Seth Atmaram Shah Road, near Range Office, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abrication work: replacing old channels plate removed and on old structure chequered plate fixing, welding, grouting etc . 125,761 28/01/2009 38 Painting Civil Work - Sandtex painting running Sq ft 18596.32, Oil paint 470.82 Sq Ft, Plastering, plaster chipping, floor repairing , white wash etc. 226,351 05/03/2009 44 Plastering, concrete, plumbing, painting sandtex, white wash, painting main gate, oil paint etc 114,971 630,619 Total ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
