2017 (9) TMI 1594

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..... the ITAT, the Assessee’s appeal was allowed and the Revenue’s appeal was dismissed. The Court is not persuaded by the learned counsel for the Revenue that the above concurrent factual finding of the CIT (A) and the ITAT is perverse. No substantial question of law arises as regards the said issue. The entire expenditure incurred on crockery, cutlery, utensils, etc. should be treated as revenue exp .....

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..... the Respondent : Mr. C.S. Aggarwal, Senior Advocate with Mr. Prakash Kumar, Advocate ORDER 1. There are two questions urged by the Revenue in this appeal against the impugned order dated 13th February 2017 passed by the Income Tax Appellate Tribunal ( ITAT ) in ITA No. 2331/Del/2012 for the Assessment Year ( AY ) 2008-09. 2. The first question concerns the addition of ₹ 3,35,33, .....

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..... e Revenue has filed the present appeal only against the order passed by the ITAT in its appeal, i.e. ITA No. 2331/Del/2012. The ITAT has by the impugned order concurred with the CIT (A) on facts and held that the entire expenditure incurred on crockery, cutlery, utensils, etc. should be treated as revenue expenditure. 5. The Court is not persuaded by the learned counsel for the Revenue that the .....

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