The ITAT dismissed the revenue's appeal against the Tribunal's decision allowing the assessee to claim repair and maintenance expenditure as revenue expenditure for AY 2003-04, following the principle of consistency with the previous year.
The appeal filed by the Commissioner of Income-tax is dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH.
I.T.A. No.204 of 2010 Date of decision: 6.1.2011
Commissioner of Income-tax.
-----Appellant.
Vs.
Jind Co-p. Sugar Mills Ltd.
-----Respondent
CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL
Present:Mr. Yogesh Putney, Sr. Standing Counsel for the appellant. ---
ADARSH KUMAR GOEL, J.
I.T.A. No.204 of 2010
2
I.T.A. No.204 of 2010
3
Accordingly, the appeal is dismissed.
(ADARSH KUMAR GOEL) JUDGE
January 06, 2011 (AJAY KUMAR MITTAL) ashwani JUDGE
3 issues framed by the court
Whether the CIT(A) was right in deleting the addition on account of subscription and contribution to the State Federation of Co-operative Sugar Mills.
Whether the CIT(A) was right in deleting the addition on account of repair and maintenance of plant and machinery held as revenue expenditure.
Whether a different view should be taken for the assessment year 2003-04 given the finality of the finding for 2002-03.
Colour shows how this judgement treated each authority
CIT v. The Jind Coop Sugar Mills Ltd.Followed¶16
I.T.A. No.969 of 2008 in CIT v. The Jind Coop Sugar Mills Ltd.
1 provisions across 1 enactments
Commissioner of Income-tax
Jind Co-p. Sugar Mills Ltd.
ADARSH KUMAR GOEL
AJAY KUMAR MITTAL
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
