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of <h1>Successful Appeal: Claim of Rs. 23,250 as Revenue Expenditure Allowed for Engine Replacement</h1> <h3>NARAYANAN & CO. Versus INCOME TAX OFFICER.</h3> The appeal by M/s. Narayan & Co. against the CIT (Appeals)-II, Madras for asst. yr. 1980-81 was successful. The ITAT MADRAS-A allowed the claim of Rs. ... - The appeal was filed by M/s. Narayan & Co., Madras, against the order of CIT (Appeals)-II, Madras for asst. yr. 1980-81. The assessee replaced a worn-out petrol engine with a diesel engine in their van, and the ITAT MADRAS-A allowed the claim of Rs. 23,250 as revenue expenditure, directing the ITO to make consequential adjustments.
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