TaxTMI 
TaxTMI 
2018 (10) TMI 1385
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....ed 05.07.2017 raising following questions for our consideration: "1. Whether on the facts and in circumstances of the case, the Hon'ble ITAT was justified in law and on facts in deleting the disallowance of expenses of 399.54 lakhs incurred towards fertility improvement program treating the same as revenue in nature instead of capital in nature? 2. Whether on the facts and in circumstances of the case, the Hon'ble ITAT was justified in deleting the Traveling and Conveyance Expenditure of Rs. 7.04 lakhs treating the same as revenue in nature instead of capital in nature? 3. Whether on the facts and in circumstances of the case, the Hon'ble ITAT was justified in deleting the Lodging and Boarding Expendit....
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....reasing the milk production and therefore collection and marketing by the federation. One of the programmes undertaken by GCMMF was fertility improvement programme. The objectives and the nature of activities undertaken in this programme were explained by the assessee in following manner: "11. With reference to expenditure against fertility improvement programme, it is submitted that Gujarat Cooperative Milk Marketing Federation Ltd had decided to run Fertility Improvement Programme in all associate unions. There had been inclusion of milch cattle not yielding milk along with adult underproductive cow/buffalow heifers. The objective of this programme was to organize Infertility Prevention Camps every 45 days interval in every villa....
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....een carried out at each of selected DCS to improve AI quality at DCS. c) Baseline survey has been carried out to know the current status of animals, AH activities in villages. d) Tagging and registration of animals has been carried out to provide unique identity to all NPG NECO animals and facilitate data analysis. e) Fertility camps: in each of selected villages at least for fertility camp has been carried out to treat NPG NECO animals. f) Mass deworming has been carried out to reduce worm load and improve over all health condition of animals. g) Mineral Mixture has been provided to milch animals to reduce mineral deficiency. h) Mass Vaccination particularly for FMD and HS has been carried out t....
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....g here with copy of resolution of Fertility Improvement Programme-FIP vide no.7 dated November 27, 2007 Annexure 2." 7. The Assessing Officer discarded such representation and came to the conclusion that the expenditure cannot be stated to have been incurred exclusively for the purpose of business and that the advantage likely to result from implementation of the programme would be of enduring nature and therefore if at all the expenditure was capital expenditure. 8. The assessee carried the matter in appeal. CIT(A) allowed appeal and deleted the disallowance holding that the expenditure was solely and exclusively for the purpose of business. Revenue carried the matter in appeal. Tribunal dismissed the appeal. Hence, the present Tax A....