2012 (11) TMI 1174

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....Section 260-A of the Income-tax Act, 1961, hereinafter referred to as "the Act", against the order dated 25th March, 2009 passed by the Income Tax Appellate Tribunal, New Delhi, Bench 'D'. The Commissioner of Income-tax, Ghaziabad has proposed the following two questions said to be substantial questions of law arising out of the order of the Tribunal. "(1) Whether the ITAT order holding ....

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....r in question the assessee had incurred an expenditure on the following expenses amounting to Rs. 11,87,696/- towards repairs and maintenance of the factory and machinery and plant.. S.No. Particulars Amount Date (1)  Rebuilding of old tubular stranding machine Rs.1,43,500/- 13/7/02 (2) Ceramic Tiles for Plant Rs. 82,000/ 31.10.02 (3) Fire & Insulation Bricks,     Repla....

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....who vide order dated 28th September, 2007 partly allowed the appeal and allowed the expenditure made on this account. The Revenue feeling aggrieved preferred an appeal before the Tribunal and the Tribunal had upheld the order of the Commissioner of Income Tax (Appeals) and dismissed the appeal. 4. We have heard Sri Dhananjay Awasthi, learned Senior Standing Counsel for the Revenue and Sri Krishna....