https://www.taxtmi.com/caselaws?id=281982 ITAT SURAT - AT allowed the appeal, holding that expenditure on replacing damaged components (turbine rotor assembly, gear shaft with gear part, nozzle ring, 415V 3000A 3-PH PMCC for CHP) was repair/replacement of parts of the main machines and not creation of new capital assets. Relying on engineering certification and the assessee's explanations, the Tribunal found the items were not independently functioning machines; accordingly the assessing authority's additions/disallowance were deleted and the assessment revised in favour of the assessee. en-us Wed, 24 Oct 2018 00:00:00 +0530 Fri, 22 Aug 2025 21:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281982 ITAT SURAT - AT allowed the appeal, holding that expenditure on replacing damaged components (turbine rotor assembly, gear shaft with gear part, nozzle ring, 415V 3000A 3-PH PMCC for CHP) was repair/replacement of parts of the main machines and not creation of new capital assets. Relying on engineering certification and the assessee's explanations, the Tribunal found the items were not independently functioning machines; accordingly the assessing authority's additions/disallowance were deleted and the assessment revised in favour of the assessee. Case-Laws Income Tax Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281982