2017 (10) TMI 161

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....ridhar, Advocate ORDER PER CHANDRA POOJARI, ACCOUNTANT MEMBER These three appeals of the Revenue are directed against the different orders of the Commissioner of Income-tax (Appeals)-I, Coimbatore pertaining to assessment years 2010-11, 2011-12 & 2012-13. 2. There was a delay of 07 days in filing the appeal in ITA No.2175/Mds./14 by the Department. The AO has filed a petition for condonation....

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....e Inspector General of Registration, Government of Tamilnadu. Since the contract work for five years, the expenditure incurred towards temporary structure which consists of vinyl flooring, false ceiling, glass and wooden partitioning, electrical wiring, Net work cabling etc.,. In the assessment order, the AO disallowed 80% depreciation and allowing only 20% of expenditure for amortization for 5 ye....

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....ng etc.,. carried out on the leased premises to be considered as a fixed assets and entitled for depreciation for a period 5 years. 5.1 Contrary to this, ld.A.R relied in the judgemnet of jurisdiction High Court in the case of CIT Vs. TVS LEAN LOGISTICS LTD. in [2007] 293 ITR 432 (Mad) wherein held that expenditure incurred by it on construction of a building in leasehold premises as revenue in n....

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....sue in this appeal is identical in ITA No.2175/Mds./14 regarding allowability of expenditure incurred in doing the interior decoration of the office lay false ceiling, vinyl flooring etc. to as to give them a model office appearance, we have confirmed the deletion of addition made by the Ld.CIT(A) on this count. Accordingly, this appeal stands rejected. Next we take the appeal in ITA No.699/Mds./....