1996 (12) TMI 27

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Bench " B ", has referred the following question of law arising out of Cross Objection No. 15/(Ahd) of 1982 in I. T. A. No. 2087/(Ahd) of 1981. " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the expenditure of Rs. 23,323 which was for the replacement of wooden trolleys by stainless steel trolleys was not in the nature of capital expenditure? .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ley as allowable expenditure. We may notice that without adverting to fact that only parts have been replaced during this year, and not the trolley itself, it has been referred to in the order of the Tribunal as replacement of trolleys, and there is no dispute about the correctness of the facts mentioned in the Income-tax Officer's order. The reference to replacement of trolleys in the Tribunal's .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X