https://www.taxtmi.com/caselaws?id=151936 The ITAT Delhi ruled in favor of the assessee, determining that building repair and racks and fixtures repair expenses were revenue expenditure, not capital. The expenses were deemed to be for repairing damaged portions and restoring the original structure, not for creating new assets. The ITAT Delhi directed a reevaluation of the addition of stationery and printing expenses and motor car expenses by the Commissioner of Income-tax (Appeals) for further consideration. en-us Wed, 15 Nov 2000 00:00:00 +0530 Wed, 19 Jun 2013 18:27:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151936 The ITAT Delhi ruled in favor of the assessee, determining that building repair and racks and fixtures repair expenses were revenue expenditure, not capital. The expenses were deemed to be for repairing damaged portions and restoring the original structure, not for creating new assets. The ITAT Delhi directed a reevaluation of the addition of stationery and printing expenses and motor car expenses by the Commissioner of Income-tax (Appeals) for further consideration. Case-Laws Income Tax Wed, 15 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151936