Bigjos India Limited v. CIT

Carrier Air-Conditioning & Refrigeneration Ltd., Gurgaon vs. DCIT, Circle- 2(1), Gurgaon

In the result, the appeal is allowed for statistical purposes

Bench: Shri R.S. Syal & Smt. Beena A. Pillaiassessment Year : 2005-06 Assessment Year : 2009-10 Assessment Year 2010-11 Assessment Year 2011-12 Assessment Year 2013-14

…capital expenditure and not allowable as current repairs. This judgment indicates that any capital expenditure on total renovation is liable to be considered as capital expenditure. The Hon’ble jurisdictional High Court in Bigjo’s India Ltd. vs. CIT (2007) 293 ITR 170 (Del) considered almost a similar situation as is obtaining before us in the present appeal. In that case, the assessee, a licensee of the showroom, erected new counters and built a new lift shaft at a new site. It was held that such amount was not in the nature of current repairs but a capital expenditure, not deductible in full. Ergo, we find…

M/S Carrier Air-Conditioning & Refrigeration Ltd., Gurgaon vs. ACIT, Gurgaon

In the result, the appeal is allowed for statistical purposes

Bench: Shri R.S. Syal & Smt. Beena A. Pillaiassessment Year : 2005-06 Assessment Year : 2009-10 Assessment Year 2010-11 Assessment Year 2011-12 Assessment Year 2013-14

…capital expenditure and not allowable as current repairs. This judgment indicates that any capital expenditure on total renovation is liable to be considered as capital expenditure. The Hon’ble jurisdictional High Court in Bigjo’s India Ltd. vs. CIT (2007) 293 ITR 170 (Del) considered almost a similar situation as is obtaining before us in the present appeal. In that case, the assessee, a licensee of the showroom, erected new counters and built a new lift shaft at a new site. It was held that such amount was not in the nature of current repairs but a capital expenditure, not deductible in full. Ergo, we find…

M/S. Carrier Air- Conditioning & Refrigeration Ltd., Gurgaon vs. DCIT, Gurgaon

In the result, the appeal is allowed for statistical purposes

Bench: Shri R.S. Syal & Smt. Beena A. Pillaiassessment Year : 2005-06 Assessment Year : 2009-10 Assessment Year 2010-11 Assessment Year 2011-12 Assessment Year 2013-14

…capital expenditure and not allowable as current repairs. This judgment indicates that any capital expenditure on total renovation is liable to be considered as capital expenditure. The Hon’ble jurisdictional High Court in Bigjo’s India Ltd. vs. CIT (2007) 293 ITR 170 (Del) considered almost a similar situation as is obtaining before us in the present appeal. In that case, the assessee, a licensee of the showroom, erected new counters and built a new lift shaft at a new site. It was held that such amount was not in the nature of current repairs but a capital expenditure, not deductible in full. Ergo, we find…

M/S. Carrier Air- Conditioning & Refrigeration Ltd., Gurgaon vs. ACIT, Gurgaon

In the result, the appeal is allowed for statistical purposes

Bench: Shri R.S. Syal & Smt. Beena A. Pillaiassessment Year : 2005-06 Assessment Year : 2009-10 Assessment Year 2010-11 Assessment Year 2011-12 Assessment Year 2013-14

…capital expenditure and not allowable as current repairs. This judgment indicates that any capital expenditure on total renovation is liable to be considered as capital expenditure. The Hon’ble jurisdictional High Court in Bigjo’s India Ltd. vs. CIT (2007) 293 ITR 170 (Del) considered almost a similar situation as is obtaining before us in the present appeal. In that case, the assessee, a licensee of the showroom, erected new counters and built a new lift shaft at a new site. It was held that such amount was not in the nature of current repairs but a capital expenditure, not deductible in full. Ergo, we find…

M/S. Ripe Component Technologies Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is dismissed

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2007-08 Vs. Asstt. Commissioner Of Income M/S. Ripe Component Technologies Pvt. Ltd., B-8/14, Tax, Circle- 15(1), C.R. First Floor, Vasant Vihar, New Building, I.P. Estate, New Delhi Delhi Pan : Aadcr2107F (Appellant) (Respondent) Appellant By Sh. S.K. Chaturvedi, Ca Respondent By Sh. F.R. Meena, Sr.Dr Date Of Hearing 23.08.2016 Date Of Pronouncement 21.10.2016 Order Per O.P. Kant, A.M.: This Appeal By The Assessee Is Directed Against Order Dated 19/07/2011 Passed By The Learned Commissioner Of Income-Tax (Appeals)-Xviii, New Delhi For Assessment Year 2007-08 Raising Following Grounds: “1. The Learned Assessing Officer Erred On Facts In Law In Making An Addition Of Rs.31,97,677/- On Account Of Depreciation Claimed On Temporary Erections & Allowing Only Rs.3,19,767/- As Depreciation. 2. The Appellant Seeks Permission To Modify And/Or Add Any Other Ground/Grounds Of Appeal As The Circumstances Might Require Or Justify Before Or At The Time Of Hearing.”

…be capital expenditure and not allowable as current repairs. This judgment indicates that any capital expenditure on total renovation is liable to be considered as capital expenditure. The Hon’ble jurisdictional High Court in Bigjo’s India Ltd. vs. CIT (2007) 293 ITR 170 (Del) considered almost a similar situation as is obtaining before us in the present appeal. In that case, the assessee, a licensee of the showroom, erected new counters and built a new lift shaft at a new site. It was held that 10 AY: 2007-08 such amount was not in the nature of current repairs but a capital expenditure not deductible in full.…

Marubeni-Itochu Steel India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal is partly allowed for statistical purposes

Bench: Shri R.S. Syal, Am & Shri Kuldip Singh, Jm Assessment Year: 2007-08

…capital expenditure and not allowable as current repairs. This judgment indicates that any capital expenditure on total renovation is liable to be considered as capital expenditure. The Hon’ble jurisdictional High Court in Bigjo’s India Ltd. vs. CIT (2007) 293 ITR 170 (Del) considered almost a similar situation as is obtaining before us in the present appeal. In that case, the assessee, a licensee of the showroom, erected new counters and built a new lift shaft at a new site. It was held that such amount was not in the nature of current repairs but a capital expenditure not deductible in full. 18.4. Advert…

Commissioner of Income Tax vs. M/S Amway India Enterprises Pvt. Ltd

The appeal is dismissed

…enses on account of creating new workstations were not furnished, the Tribunal restored the issue qua creation of workstation etc. to the file of the assessing officer for deciding it afresh as per principle laid down in Bigjo’s India Ltd. Vs. CIT, [2007] 293 ITR 170 (Delhi). 2011:DHC:5591-DB ITA 396/2010 Page 3 of 3 3. We find this issue is covered by our judgment in the case of Commissioner Of Income Tax Vs M/s Amway India Enterprises in ITA Nos. 1344/2009 and 1363/2009. 4. In view of the above, no question of law arise for our consideration and accordingly, the appeal is…