2008 (10) TMI 133

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....JUDGMENT I. T. A. No. 718 of 2008 1. This appeal is directed against the Tribunal's order dated September 28, 2007, passed in I. T. A. No. 4405/Del/2005 relating to the assessment year 2002-03. The only issue that is sought to be raised is whether the payment made by the assessee to the Bijnor Steel and Alloys Pvt. Ltd. as part of the agreement was in the nature of capital expenditure or revenue....

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....echnical advice relating to maintenance of the rides in the amusement park (Appu Ghar). The Tribunal also concluded that there was no evidence to show that any replacement or renewal of the rides or their component parts was affected. The Tribunal also noted that even the warranty given by the Bijnor Steel and Alloys Pvt. Ltd. was only for six months. The Tribunal concluded that there was no addit....