2010 (3) TMI 234

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.... appellant. 1. To be referred to the reporters or not? 2. Whether the judgment should be reported in the Digest? M.M.KUMAR, J. The instant petition filed by the Revenue under Section 260-A of the Income-tax Act, 1961 is directed against order dated 10.12.2008 passed by the Income Tax Appellate Tribunal, Delhi Bench `D' Delhi (for brevity `the Tribunal') in ITA No.1295(Del) of 2007 in r....

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....deleting the addition of Rs.12,86,353/- made by the Assessing Officer on account of late deposit of employer's contribution to PF and Admn. Charges of Rs.52,584/- and Rs.240/- as Insp. charges without appreciating the fact that payments were not made by the assessee within the prescribed "due dates" by which the assessee was required to make payments, in contravention of the decision in the case o....

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....ed against revenue and in favour of the assessee-respondent. However, in respect of question No.3, she has submitted that the expenditure incurred in connection with load extension and purchase of distribution panel should be regarded as capital expenditure instead of the revenue expenditure. A perusal of the order passed by the CIT (A) would show that the expenditure has been incurred in the o....

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....g heard the learned counsel, we are of the considered view that the question whether expenditure is of capital expenditure or revenue expenditure is necessarily a question of fact. There are various ingredients which constitute the conclusion whether the expenditure is capital in nature or revenue has been gone into and in that regard, we do not find any apparent material on the face of record war....