1980 (6) TMI 84

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....disallowance made by the lower authorities on account of motor car expenses was not pressed by the ld. counsel for the assessee. There are only two grounds left for our consideration (1) CIT (A) erred in confirming disallowance of Rs. 11,038 on account of repairs and (2) CIT (A) erred in confirming the order of rejection of the claim of depreciation on Photographic equipment costing Rs. 59,168. ....

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....e ITO disallowed the same and the order of the ITO was confirmed by the AAC on appeal. Before us it was contended that the amount spent by the assessee was for repairs of furniture, new counter and partition wall which was of plywood hardware. The ld. counsel for the assessee stated that the expenditure can not be treated as of capital nature since there was no enduring benefit derived by the a....

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....O was upheld by the AAC on appeal. 5. Before us it was contended that this was a different business altogether started by the assessee and the assessee had purchased machinery worth Rs. 59,168 and it was for printing on metal which requires great skill and labour. It is not that the assessee had not at all started any business activity. We are shown printed material on metal by the assessee's l....