M/S. HIND SAMACHAR LIMITED,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX,, JAANDHAR CITY

ITA 238/ASR/2014Status: DisposedITAT Amritsar31 August 2026AY 2010-119 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal allowed the repair expenses as revenue expenditure, following Supreme Court and High Court precedents. However, it held that for tax purposes, different units operating under the same PAN are treated as a single taxable entity, thus disallowing the set-off of losses from one unit against another.

What were the facts?

The assessee claimed repair expenses on rented premises as revenue expenditure and sought to set off carry forward losses of a 'Delhi unit' against current year's income. The Assessing Officer (AO) and CIT(A) had made additions/disallowances on these counts.

What were the issues?

Whether repair expenses on rented premises are revenue or capital expenditure, and whether losses of separate business units under the same PAN can be set off against each other.

Which sections of the Income-tax Act were involved?

Section 37(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. S. RIFAUR RAHMAN & SH. UDAYAN DAS GUPTA

For Appellant: CA for Delhi Group and Sh. Sudhir Sehgal, Advocate
Hearing: 21.07.2026Pronounced: 31.08.2026

Per: Udayan Dasgupta, JM: These two appeals filed by the assessee are against the order of the CIT(A), dated 24.02.2014 passed u/s 250 of the Income tax Act 61, ( disposing off two appeals in appeal No 41/13-14 ( Jalandhar Group ) and 56 / 13-14 ( Delhi Group ) which has emanated from the order of the AO u/s 143(3) dated 15.03.2013. 2. Grounds of appeal taken ITA No. 238/Asr/2014 in Form 36 are as follows:

ITA No. 238 & 271/Asr/2014 Assessment:Years. 2010-11 2

“1. That on the facts and in the circumstances of the case the Learned Commissioner of Income Tax (Appeals) has erred in upholding an order which is bad in law. In any case the assessment of Jalandhar uni

The order continues below.

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