TaxTMI 
TaxTMI 
2020 (12) TMI 291
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....rcumstance of the case, the Ld. CIT(A) is right in law in holding the demarcation/survey expenses are revenue expenditure ignoring the material aspect that the plots are handed over immediately after allotment itself and the expenditure thus cannot be said to be relatable to completed projects?" 2. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) are right in law in holding that the salaries paid to the employees of the Department of Urban Estates on account of transfer of functions overtaken by the HUDA is allowable business expenditure ignoring the aspect that Department of Urban Estate is a separate Department of State Government under Administrative control of Director General, Town & Country Planning?"....
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.... Ld. DR has also fairly admitted that all the issues raised in this appeal are squarely covered by the decision arrived at vide common order dated 6.2.2018 of the Tribunal in the own case of the assessee for assessment years 2004-05 and 2006-07 to 2014-15 in ITA Nos. 623 to 625/Chd/2011 & Others. However, for the sake of completeness all the grounds are discussed as under:- 5. Ground No. 1 : Ground No. 1 is in relation to the disallowance of expenditure made by the Assessing Officer under the head "demarcation/survey expenses" holding that the same was capital in nature. The Ld. CIT(A), however, has deleted the disallowance made by the Assessing Officer while relying upon the decision of the Tribunal vide common order dated 6.2.2018 (....
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....e Ld. CIT(A), the assessee explained that the employee of the Department of the Urban Estates had actually worked for the assessee only. In fact, various functions of the department of the Urban Estates were taken over by the assessee and accordingly the salary was paid by the assessee to those employees. 9. Both the Ld. representatives of the parties have submitted that this issue is squarely covered by the decision of the Tribunal in earlier years vide common order dated 6.2.2018 (supra), wherein, the Tribunal has observed as under;- "Para 123. We have gone through the facts of the case and material on the record. The employees of the Department of Estates have been working owing to the reasons of transfer of functions overtak....
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....urred for the purpose of providing better infrastructure facilities, approach to sectors developed by HUDA i.e. for facilitating the transport for the people living in the area developed by HUDA, therefore, the expenditure incurred by the assessee on account of payment made to Delhi Metro Corporation was directly related to the business of the assessee. The Ld. CIT(A) while deleting the disallowance has relied upon the decision of the Tribunal in the case of the assessee dated 6.2.2018 (supra), wherein, the Tribunal has given following findings in this respect. "Para 99. The facts of the case have been perused. The contribution to Delhi Metro can be treated as step in furtherance of the business of the assessee as it improves the a....