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1999 (7) TMI 12

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..../ Decisions)<br>Dated:- 22-7-1999<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : R. JAYASIMHA BABU., MRS. A. SUBBULAKSHMY&nbsp; JUDGMENT The judgment of the court was delivered by R. JAYASIMHA BA....

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....rasiMha Textiles (P.) Ltd. [1999] 238 ITR 351, that the expenditure of replacement of parts of machinery is not to be regarded as capital in nature. The Revenue's contention that the cost of replaceme....

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