2014 (6) TMI 739

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....The case was selected for scrutiny and thereafter the assessment was framed under section 143(3) vide order dated 20.12.2010 and the total income was assessed at Rs. 4,99,782/-. Aggrieved by the order of A.O, Assessee carried the matter before CIT(A). CIT(A) granted partial relief to the Assessee. Aggrieved by the order of CIT(A), the Assessee is now in appeal before us and has raised the following grounds:- 1. The ld. CIT(A) has erred in facts and in law by disallowing building renovation expenses amounting to Rs. 1,85,516/- (Rs. 2,20206 - Rs. 34,690), treating them as capital expenditure. 2. The ld. CIT(A) has erred in law by not treating Rs. 1,85,516/- as current repairs u/s 30 and 31 of the I.T. Act. Though 2 grounds are raised by As....

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....again the appellant would be entitled to claim the current repairs in respect of existing furniture with the appellant. The expenditure incurred by the appellant on the repair of the doors of the building premises cannot be treated as current repairs. Only the expenditure incurred by the appellant in respect of repair of tables and chairs which were used by the appellant in the classrooms in earlier years, would be eligible expenditure in the year under consideration if the repairs falls under the head of current repairs. From the details of the expenditure incurred for repairs to chairs and tables, it is noticed that the appellant has incurred the expenditure of Rs. 14,440 and Rs. 20,250 in respect of the bills issued by Darshiti furniture....