TaxTMI 
TaxTMI 
2013 (11) TMI 1372
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....012 for the assessment year 2007-08. 2. The respondent assessee is engaged in the business of manufacturing procured tread rubber. When there was sudden increase in the expenses, compared to the previous year, with reference to 90,44,917/- under the head "repair and maintenance", assessee was asked to explain the sudden increase in the expenses. According to the assessee, the sudden increase in t....
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.... incurred by the assessee is a repair expense as the machinery is not replaced but only overhauled and the appeal came to be allowed. 3. Aggrieved by the same, revenue approached the Tribunal in I.T.A No.280 of 2010 so far as assessment year 2007-08. By a common order, Tribunal disposed of ITA No.467/09 filed by the assessee pertaining to the assessment year 2006-07 along with ITA No.280 of 2010.....
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....chnical report and the detailed explanation, the mixing chamber (chamber assembly) seems to be one of the integral part of the intermix machine. This chamber assembly is fixed to the bed plate below the top cylinder. The rotors inside the mixing chamber of the internal mixer rotate in opposite directions thereby the ingredients would getmixed and ultimately rubber compound is produced which agains....
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....to the actual functioning of the unit. Therefore after referring to the relevant paragraph of Sharavan Spinning Mills case that so far as replacement of chamber assembly which is an integral part of intermix machine Tribunal concluded that it is nothing but a current repair and not a capital expenditure. We find no good ground to differ from the opinion of the CIT (Appeals) and Tribunal so far as....