https://www.taxtmi.com/caselaws?id=248415 The Tribunal upheld the Commissioner (Appeals)'s order, dismissing the Revenue's appeal regarding the treatment of repairs and maintenance expenses and furniture and fixture as revenue expenditure for the assessment year 2009-10. Citing previous decisions and the principles established by the Rajasthan High Court, the Tribunal found the expenditure to be justified as revenue expenditure due to commercial usage and maintenance needs. The consistent view taken in previous years supported the decision to uphold the Commissioner (Appeals)'s order, leading to the dismissal of the Revenue's appeal. en-us Thu, 22 May 2014 00:00:00 +0530 Wed, 11 Jun 2014 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248415 The Tribunal upheld the Commissioner (Appeals)'s order, dismissing the Revenue's appeal regarding the treatment of repairs and maintenance expenses and furniture and fixture as revenue expenditure for the assessment year 2009-10. Citing previous decisions and the principles established by the Rajasthan High Court, the Tribunal found the expenditure to be justified as revenue expenditure due to commercial usage and maintenance needs. The consistent view taken in previous years supported the decision to uphold the Commissioner (Appeals)'s order, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Thu, 22 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248415