TaxTMI 
TaxTMI 
2011 (1) TMI 426
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....of the Income Tax Act, 1961 (in short "the Act") against the order dated 21.11.2008 passed by the Income Tax Appellate Tribunal, Delhi Bench 'C', Delhi (hereinafter referred to as "the Tribunal") in ITA No. 869(Del)/2007 relating to the assessment year 1996-97, claiming following substantial questions of law:- "I. Whether on the facts and in the circumstances of the case, the Ld. ITAT was right in law in upholding the order of the Ld. CIT(A) in deleting the addition of Rs.12,27,611/- made by the Assessing Officer on account of repair and maintenance expenses even though it involved setting up of a new facility called bearing brushing of motor assembly area and installation of base frame of charge carriers which is capital expenditur....
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.... available for a long period of time?" 3. The facts necessary for adjudication as narrated in the appeal are that the assessee filed return of income on 17.12.1996 declaring loss of Rs.3,67,63,750/-. The assessment in this case was completed on 9.3.1999 at a loss of Rs.2,31,14,700/-. Feeling aggrieved, the assessee filed an appeal before the Commissioner of Income Tax (Appeals) [in short "the CIT(A)"] who vide order dated 5.12.2006 partly allowed the appeal giving a relief of Rs.1,42,21,775/-. Against the order of the CIT(A), the revenue approached the Tribunal by way of appeal who vide order dated 21.11.2008 partly allowed the appeal. Hence, the present appeal by the revenue. 4. We have heard learned counsel for the revenue.  ....
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....et has been created and the expenditure had been incurred on improvement of the existing assets and the same was an allowable expenditure. The Tribunal upheld the view of the CIT(A) while observing that the said expenditure was in the nature of current repairs, deductible under Section 30 of the Act. Addition of Rs.5,54,868/- on account of Staff Welfare Expenses: Finding recorded by the Tribunal in para 4 of its order reads as under:- "4. Ground no.3 is against disallowance of Rs.5,54,868/- made by the AO in respect of staff welfare expenses. The learned counsel pointed out that this issue stands covered by the order of the Tribunal in the case of the assessee for assessment year 1997-98 in ITA No. 671(Del)/2006 dated 12.9.2008. Par....