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TMI Blog2023 (10) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... nal grounds raised by the assessee in its appeal preferred before the Tribunal, it would stand remanded to the AO for examination of the character and nature of the expenses incurred, having regard to the principles adverted to [ 2023 (10) TMI 467 - DELHI HIGH COURT ] the instant appeal is disposed of with the following directions, as the view taken in the said appeal will apply mutatis mutandis to the instant case as well Appellant/assessee will be entitled to claim the deduction, as, in our opinion, it is in the nature of revenue expenditure. - Hon'ble Mr Justice Rajiv Shakdher And Hon'ble Ms Justice Tara Vitasta Ganju For the Appellant : Mr Tarun Gulati, Sr. Adv. with Ms Aakanksha Kaul, Mr Aman Sahai, Mr Kumar Sambhav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. We may note that the only difference that obtains in the questions of law framed in ITA No.1398/2006 concerns the quantum of fees paid to the consultant. 4.1. In the instant AY, i.e., AY 1995-96, the fees paid to GEL was Rs.2,85,170/-, whereas, in AY 1992-93, GEL was paid fees amounting to Rs.23,18,695/-. 5. We may note that the AO via the assessment order had disallowed Rs.2,41,99,144/- incurred by the appellant/assessee on account of renovation and refurbishment . Likewise, Rs.2,85,170/- paid by the appellant/assessee as a professional fee to GEL was also disallowed. 5.1 The Commissioner of Income Tax (Appeals) [in short, CIT(A) ] via order dated 29.10.1997 remanded the issue concerning renovation and refurbishment to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the additional grounds raised by the appellant/assessee in its appeal preferred before the Tribunal, it would stand remanded to the AO for examination of the character and nature of the expenses incurred, having regard to the principles adverted to in ITA 1398/2006. 10. Thus, the first question of law as framed is answered in favour of the appellant/assessee and against the revenue, with the caveat that insofar as the expenses that were the subject matter of the additional grounds taken before the Tribunal, the issues concerning the same shall stand remanded to the AO for further examination on merits. 11. The second question of law is answered in favour of the appellant/assessee and against the revenue. 12. The appeal is disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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