https://www.taxtmi.com/caselaws?id=263288 The Tribunal partly allowed the appeal for the assessment year 2007-08 and dismissed the appeal for the assessment year 2008-09. The issues included the treatment of repairs and maintenance expenses as capital expenditure, addition of a charge on income, disallowance under section 43B for service tax payable, and disallowance of electricity expenses. The Tribunal upheld decisions by the Commissioner of Income Tax (Appeals) on various grounds, leading to the mixed outcome in the case. en-us Wed, 19 Aug 2015 00:00:00 +0530 Mon, 31 Aug 2015 08:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263288 The Tribunal partly allowed the appeal for the assessment year 2007-08 and dismissed the appeal for the assessment year 2008-09. The issues included the treatment of repairs and maintenance expenses as capital expenditure, addition of a charge on income, disallowance under section 43B for service tax payable, and disallowance of electricity expenses. The Tribunal upheld decisions by the Commissioner of Income Tax (Appeals) on various grounds, leading to the mixed outcome in the case. Case-Laws Income Tax Wed, 19 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263288