2007 (9) TMI 132

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....ry, 2006 passed by the Income Tax Appellate Tribunal ('Tribunal'), Delhi Bench "E" in ITA No. 4115/DEL/2002 relevant for the Assessment Year 1999-2000. 2. The issue that is before us is whether the assessee had incurred a capital expenditure of Rs.87,22,447/- on purchase of Axial machine along with machinery spares and computers which was claimed as a research and development expenditure allowa....

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....issioner of Income-tax (Appeals), therefore, held that the Assessing Officer could not have disallowed the expenditure without following the said procedure. 5. Being aggrieved, the Revenue preferred an appeal before the Tribunal which by the impugned order dismissed the appeal confirming the view taken by the Commissioner of Income-tax (Appeals). 6. Having heard the learned counsel for the p....

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....ribed authority the question whether the machinery was used for research and development or not.  After a gap of so many years, we do not think it appropriate to do so. We are also of the view that it would put an unreasonable burden on the assessee to show what the machinery was being used for almost 8-9 years ago. We may also note that for an earlier assessment year 1996-1997, when a simila....