TaxTMI 
TaxTMI 
2010 (3) TMI 471
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....tition filed by the Revenue under section 260A of the Income-tax Act, 1961, is directed against the order dated December 10, 2008, passed by the Income-tax Appellate Tribunal, Delhi Bench "D", Delhi (for brevity "the Tribunal") in I. T. A. No. 1295(Del) of 2007 in respect of the assessment year 2003-04. 2. The Revenue has claimed the following three questions : "1. Whether on the facts and in th....
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....e-tax (Appeals) in deleting the addition of Rs. 12,86,353 made by the Assessing Officer on account of late deposit of the employer's contribution to PF and administration charges of Rs. 52,584 and Rs. 240 as inspection charges without appreciating the fact that payments were not made by the assessee within the prescribed 'due dates' by which the asses-see was required to make payments, in contrave....
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.... in CIT v. Alom Extrusions Ltd. [2009] 319 ITR 306 (SC). Accordingly, questions Nos. 1 and 2 are decided against the Revenue and in favour of the assessee-respondent. 4. 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 expendit....
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....e into existence by incurring such expenditure. It has further been reiterated that the expenditure was incurred in the ordinary course of business. Accordingly, the view of the Commissioner of Income-tax (Appeals) was upheld. 5. Having 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 q....