2003 (10) TMI 31

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....IA C.J.-Being aggrieved by the decision of the Tribunal dated August 16, 1999, in I.T.A.T. No. 2842/D of 1992 the Department has come by way of appeal under section 260A of the Income-tax Act, 1961. Facts: The assessee is a private limited company. It runs a hotel by the name "Hotel Savoy" at Mussoorie. The assessee claimed Rs. 6,32,718 as revenue expenditure incurred on repair and maintenan....

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....t, contended that in this case there was conversion of manual latrine to flush latrine; there was replacement of cement roof by a tiled roof; that there was a construction of water tank; further there was replacement of cement concrete floor by Kota stones; tiles were also put in the kitchen and furniture was repaired. It was argued by learned counsel for the Department that expenditure was incurr....

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.... has been found by the Commissioner of Income-tax (Appeals) that the hotel is spread over 12 acres of land having 100 suites. That the structure was very old. That the hotel was located on a hill. That the climatic conditions of Mussoorie were very severe. That generally Mussoorie gets heavy rainfall and therefore the assessee was required to incur expenditure at regular intervals in order to main....