COMMISSIONER OF INCOME TAX DEL vs. HARI MOHAN

Admit.

After hearing learned counsel for the parties, the following substantial question of law is framed for determination:- ?Whether the learned ITAT was correct in law in holding that the expenses claimed under the head 'Repairs and Maintenance' are revenue expenditure and the assessee has rightly claimed it to be a business expenditure from its income?? Paper books be filed in accordance with the High Court Rules.

List in due course. . VIKRAMAJIT SEN, J . . . S. MURALIDHAR, J NOVEMBER 20, 2006 nj . 36