2012 (7) TMI 313

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.... against the order of the Tribunal dated 28.10.2011 by which the Tribunal confirmed the order of the CIT(Appeals) deleting the disallowance of Rs.52,71,300/- made by the Assessing Officer on the ground that the repair and maintenance expenses claimed to the above extent were capital in nature. 2. The assessee is a public limited company engaged in the manufacture, assembly and selling of automo....

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....1997, that the floor was badly damaged due to installation and continuous working and movement of heavy machines, that the asbestos roof of the factory had gone into disrepair and was badly damaged over a period of 10 years resulting in leakage of rain water, that the roof was in a precarious condition and posed safety hazard and therefore, the assessee had to incur expenses of Rs.48.05 lakhs on t....

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.... such dismantling and re-fixing of the equipment which did not result in any material or enduring benefit nor did the expenditure bring into existence any asset. It was also represented that neither the floor of the factory nor the roof had been replaced in the last 10 years. In sum and substance the claim was that the expenditure merely restored the building to the original shape and condition. &....

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....asset or extra space was created by incurring the expenditure. It noted that the purpose of the roof is to protect the plant and machinery, the workers and the products from weather conditions and replacement of or the repairs to the roof or adding a glass sheet to ensure proper lighting will not in any way increase the capacity of the factory, even admitting that the asbestos roof was replaced by....