https://www.taxtmi.com/caselaws?id=217569 The tribunal upheld the decision of the Ld. CIT(A) in deleting various additions made by the Assessing Officer, finding that the expenses were necessary for maintenance and were not capital in nature. The tribunal concluded that the A.O. had made arbitrary additions without proper verification, dismissing the department's appeal. en-us Tue, 31 Jul 2012 00:00:00 +0530 Thu, 18 Oct 2012 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217569 The tribunal upheld the decision of the Ld. CIT(A) in deleting various additions made by the Assessing Officer, finding that the expenses were necessary for maintenance and were not capital in nature. The tribunal concluded that the A.O. had made arbitrary additions without proper verification, dismissing the department's appeal. Case-Laws Income Tax Tue, 31 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217569