https://www.taxtmi.com/caselaws?id=150340 The ITAT Delhi upheld the decision of the Commissioner of Income-tax (Appeals) to delete the penalty imposed under section 271(1)(c), emphasizing the debatable nature of the issue regarding the classification of repair expenses as capital or revenue in the assessment for the year 2005-06. en-us Fri, 04 Dec 2009 00:00:00 +0530 Sat, 01 Jun 2013 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150340 The ITAT Delhi upheld the decision of the Commissioner of Income-tax (Appeals) to delete the penalty imposed under section 271(1)(c), emphasizing the debatable nature of the issue regarding the classification of repair expenses as capital or revenue in the assessment for the year 2005-06. Case-Laws Income Tax Fri, 04 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150340