CIT v. Hi Line Pens Pvt. Ltd.

306 ITR 182High Court2008#2975 most cited

What is CIT v. Hi Line Pens Pvt. Ltd. authority for?

Expenditure incurred on improvements like flooring, partition, wiring, and false ceiling in existing premises is treated as revenue expenditure, not capital expenditure, even if it provides some lasting benefit. Such expenses are deductible if made for efficiently carrying on the business.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. Hi Line Pens Pvt. Ltd · section 30 · section 37(1) · revenue expenditure · capital expenditure · business · company · india · enduring benefit · renovation expenses · leasehold premises

Sections most often in play

Section 30Section 36Section 37(1)

Issues it is cited on

enduring benefitsection 30capital expenditurerevenue expendituresection 37(1)section 37businesscompanyindiatotal income

Judgments citing CIT v. Hi Line Pens Pvt. Ltd.

ARYAN FLAVOURS,NOIDA vs. DC/AC CIRCLE-1, MUZAFFARPUR

In the result the appeal of the assessee is allowed

ITA 369/PAT/2025[2018-19]Status: DisposedITAT Patna23 Feb 2026AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Ita No. 369 /Pat/2025 ( Asstt. Year: 2018-19) Aryan Flavours Vs Dc/Ac Circle-1, Patna B-8, Sector-6, Noida, Gautam Muzaffarpur, Muzaffarpur, Bihar Buddha Nagar, Noida, Noida, Up- 201301 Patna. (Appellant) (Respondent) Pan No. Aabfa3538J Assessee By : Sh. Sanjeev Kr. Anwar, Adv. Revenue By : Sh. Ashwani Kr. Singal, Jcit. Date Of Hearing : 24.11.2025 Date Of Pronouncement : 23.02.2026 Order Per Rajesh Kumar, Am:

For Appellant: Sh. Sanjeev Kr. Anwar, AdvFor Respondent: Sh. Ashwani Kr. Singal, JCIT
Section 30Section 36Section 37(1)

…en categorically held that no new asset has been created and changes were made by the assessee for efficiently carrying on the business. It would be treated as revenue expenditure. Further Hon’ble Delhi Court in he case of CIT vs Hi Line Pens Pvt. Ltd. (2008) 306 ITR 182 (Del) held that expenses incurred on flooring, partition, wiring false ceiling roofing are in the nature of revenue expenditure. Thus, in view of the judicial trend, it is humbly submitted that he quantum of expenditure and its enduring benefits immaterial to decide whether the expenditure is enforcement etc have been made to the existing buildin…

TRIUNE ENERGY PVT. LTD.,NEW DELHI vs. ACIT CIRCLE-7(1), NEW DELHI

The appeal stands allowed

ITA 2096/DEL/2019[2008-09]Status: DisposedITAT Delhi21 Jun 2023AY 2008-09

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharmaassessment Year: 2008-09

Section 143(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2008-09 M/s Triune Energy Services (P) Ltd., Vs ACIT, Circle-7(1), (earlier known as Saipem Triune New Delhi. Engineering (P) Ltd., Mohan Cooperative India Indl. Estate, Mathura Road, New Delhi-110044. PAN- AAKCS1045E APPELLANT RESPONDENT Assessee represented by Shri Gautam Jain, Adv. & Shri Ajit Jha, Adv. Department represented by Shri Yogesh Nair, Sr. DR Date of hearing 15.06.2023 Date of pronouncement 21.06.2023 O R D E R PER ANUBHAV SHARM…

TATA CONSULTING ENGINEERING LTD.,MUMBAI vs. THE ADDL. CIT, RANGE-7(3), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 338/MUM/2021[2011-12]Status: DisposedITAT Mumbai07 Feb 2022AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bletata Consulting Engineering Ltd., V. Addl. Cit-7(3) Empire Tower, Cloud City Campus Room No. 614, 6Th Floor Thane-Belapur Road, Airoli Aayakar Bhavan, M.K. Road New Mumbai - 400708 Mumbai - 400020 Pan: Aabct0772E (Appellant) (Respondent) Assessee By : Shri Ketan Ved Ms. Urvi Mehta Department By : Shri B.K. Bagchi

For Appellant: Shri Ketan VedFor Respondent: Shri B.K. Bagchi

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Tata Consulting Engineering Ltd., v. Addl. CIT-7(3) Empire Tower, Cloud City Campus Room No. 614, 6th Floor Thane-Belapur Road, Airoli Aayakar Bhavan, M.K. Road New Mumbai - 400708 Mumbai - 400020 PAN: AABCT0772E (Appellant) (Respondent) Assessee by : Shri Ketan Ved Ms. Urvi Mehta Department by : Shri B.K. Bagchi Date of Hearing : 10.11.2021 Date of Pronouncement : 07.02.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by th…

DCIT,CIRCLE3-13(2), NEW DELHI vs. JUBILANT FOODWORKS LTD., NOIDA

In the result, appeals of Revenue are dismissed and Cross Objections of assessee are allowed

ITA 612/DEL/2019[2012-13]Status: DisposedITAT Delhi08 Dec 2021AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat(Through Video Conferencing)

Section 143(3)Section 154Section 92A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KUL BHARAT, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA Nos. 6558/Del/2018 & 612/Del/2019 Assessment Years : 2013-14 & 2012-13 DCIT Vs. Jubilant Foodworks Ltd. Circle – 1 Plot No.1-A, Sector – 16A, Noida Noida, Uttar Pradesh PAN : AABCD 1821 C (APPELLANT) (RESPONDENT) CO Nos. 44 & 43/Del/2021 Assessment Years : 2013-14 & 2012-13 Jubilant Foodworks Ltd. Vs. DCIT Plot No.1-A, Sector – 16A, Circle – 1 Noida, Uttar Pradesh Noida (APPELLANT) (RESPONDENT) Assessee by Shri K. M. Gupta, Adv. Ms.…

DCIT, CIRCLE-1, NEW DELHI vs. JUBILANT FOODWORKS LTD., NOIDA

In the result, appeals of Revenue are dismissed and Cross Objections of assessee are allowed

ITA 6558/DEL/2018[2013-14]Status: DisposedITAT Delhi08 Dec 2021AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat(Through Video Conferencing)

Section 143(3)Section 154Section 92A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KUL BHARAT, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA Nos. 6558/Del/2018 & 612/Del/2019 Assessment Years : 2013-14 & 2012-13 DCIT Vs. Jubilant Foodworks Ltd. Circle – 1 Plot No.1-A, Sector – 16A, Noida Noida, Uttar Pradesh PAN : AABCD 1821 C (APPELLANT) (RESPONDENT) CO Nos. 44 & 43/Del/2021 Assessment Years : 2013-14 & 2012-13 Jubilant Foodworks Ltd. Vs. DCIT Plot No.1-A, Sector – 16A, Circle – 1 Noida, Uttar Pradesh Noida (APPELLANT) (RESPONDENT) Assessee by Shri K. M. Gupta, Adv. Ms.…

M/S. ASPECT RESEARCH & MANAGEMETN P. LTD.,,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 3204/DEL/2015[2007-08]Status: DisposedITAT Delhi05 Mar 2020AY 2007-08

Bench: Shri Amit Shukla

For Appellant: Shri Rohit Jain, Adv. & Shri AdityaFor Respondent: Shri Saras Kumar, Sr.D.R
Section 143(3)Section 144Section 40

…ed on a lease property were always held to be revenue in nature and in support, he relied upon the following judgments:- CIT vs Amway India Enterprises: 346 ITR 341 (Del) CIT vs. Escorts Finance Ltd. 155 Taxman 559 (Del) CIT vs. HI Line Pens (P) Ltd. Vs. CIT, 306 ITR 182 (Del) Instalment Supply (P) Ltd vs CIT 149 ITR 52 (Del)– 6 I.T.A. No.3204/DEL/2015 CIT vs Ayesha Hospitals (P) Ltd: 292 ITR 266 (Mad) CIT vs Dr. A.M. Singhvi: 302 ITR 26 (Raj) Kanpur Dyeing & Printing Co vs CIT: 76 ITR 686 (All) Thiru Arooran Sugars Ltd. vs DCT: 350 ITR 324 (Mad) 6. Regarding non deduction of TDS, he submitted that, firstly,…

GODFREY PHILIPS INDIA LTD,MUMBAI vs. ADDL CIT 8(1), MUMBAI

In the result, the ground raised by the assessee is allowed

ITA 5317/MUM/2015[2011-12]Status: DisposedITAT Mumbai13 Sept 2019AY 2011-12

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2011-12

For Appellant: Shri Yogesh Thar, A.RFor Respondent: Shri Choudhary Arun Kumar Singh, D.R
Section 43B

…g, fall ceiling, roofing, air conditioning, electric wiring and laying network for setting up of computers and purchase of furniture are of revenue nature. The Hon’ble Delhi High Court has followed the decision in the case of CIT vs. Line Pens (P) Ltd. [2008] 306 ITR 182 (Del) and thus held the expenditure to be revenue in nature. Similarly, in the case of CIT vs. Coramondal Fertilizer Ltd. the Hon’ble Andhra Pradesh High Court has held that expenditure incurred for wooden partition, electric wiring, power connection, interior lay out etc. are in the nature of revenue expenditure. Similarly, in the case 10 M/s.…

GUJARAT SIDHEE CEMENT LTD.,,VERAVAL vs. THE JOINT COMMISSIONER OF INCOME TAX,, JUNAGADH

In the result, the appeal filed by the Revenue is dismissed

ITA 154/RJT/2015[2009-10]Status: DisposedITAT Rajkot25 Apr 2019AY 2009-10

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: Shri Jitendra Kumar, CIT/DRFor Respondent: Shri Vimal Desai
Section 115J

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) ITA. No: 154 & 243/RJT/2015 (Assessment Year: 2009-10) M/s. Gujarat Sidhee V/S The Joint Comm. of Income Cement Ltd., Sidheegram, tax, Junagadh Range-1, Veraval-Kodinar Road, Junagadh veraval-362276 V/S The ACIT, Junagadh M/s. Gujarat Sidhee Circle, Junagadh Cement Ltd., Sidheegram, Veraval-Kodinar Road, veraval-362276 (Appellant) (Respondent) ITA. No: 119/RJT/2016 (Assessment Year: 2011-12) M/s. Gujarat Sidhee V/S The…

ITO 3(3)(3), MUMBAI vs. THEBROMA FOODS P.LTD, MUMBAI

In the result, the appeal of the Revenue in ITA no

ITA 765/MUM/2017[2012-13]Status: DisposedITAT Mumbai09 Apr 2019AY 2012-13

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.765/Mum/2017 (नििाारण वर्ा / Assessment Year : 2012-13) बिाम/ Ito 3(3)(3) M/S. Theobroma Foods R.No. 672, Pvt. Ltd., Aayakar Bhavan, 101, Jamuna Sagar, V. M.K. Road, 59/60, Shahid Bhagat New Marine Lines, Singh Road, Mumbai-400020 Colaba, Mumbai 400005 स्थायी ऱेखा सं./ Pan: Aacct0588K (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. D.G Pansari (Dr) Assessee By: Shri. Rohan Deshpande सुनवाई की तारीख /Date Of Hearing : 28.01.2019 घोषणा की तारीख /Date Of Pronouncement : 09.04.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 765/Mum/2017, Is Directed Against Appellate Order Dated 28.10.2016 In Appeal No. Cit(A)-8/It-344/15-16, Passed By Learned Commissioner Of Income Tax (Appeals)-8, Mumbai (Hereinafter Called ―The Cit(A)‖), For Assessment Year(Ay) 2012-13, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 31.03.2015 Passed By Learned Assessing Officer (Hereinafter Called ―The Ao‖) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called ―The Act‖) For Ay 2012-13. I.T.A. No.765/Mum/2017

For Appellant: Shri. Rohan DeshpandeFor Respondent: Shri. D.G Pansari (DR)
Section 143(2)Section 143(3)Section 30

…आयकर अपीऱीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.765/Mum/2017 (नििाारण वर्ा / Assessment Year : 2012-13) बिाम/ ITO 3(3)(3) M/s. Theobroma Foods R.No. 672, Pvt. Ltd., Aayakar Bhavan, 101, Jamuna Sagar, v. M.K. Road, 59/60, Shahid Bhagat New Marine Lines, Singh Road, Mumbai-400020 Colaba, Mumbai 400005 स्थायी ऱेखा सं./ PAN: AACCT0588K (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri. D.G Pansari (DR) Assessee by: Shri. Rohan Deshpande सुनवा…

DCIT, NEW DELHI vs. M/S VNS ACCESSORIES PVT. LTD.,, NEW DELHI

Appeal is allowed

ITA 1283/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Feb 2019AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kambledcit Vs Vns Accessories Pvt. Ltd. Circle-26(1) A-11-12, Amrit Nagar C. R. Building Behind Ndse-1 I.P. Estate New Delhi New Delhi Aaccv9888N (Appellant) (Respondent)

Section 143(1)Section 143(2)Section 68

…le High Court has decided the issue in various decision as under:- CIT vs. Madras Auto Service (P) Ltd. 233 ITR 468 the Apex Court, while deciding Civil Appeal relevant for the assessment year 1968-69, observed that as revenue in nature. CIT v. Hi Line Pens 306 ITR 182(Del) Business expenditure — repairs — current repairs — distinction — assessee incurring expenses towards repairing rented premises for its business activity — no intention of assessee to bring any new capital asset — such expenses falling within expression “repairs to premises” in section 30(a)(i) — allowable — income-tax act, 1961, s. 30(a)(i)…

INTERNATIONAL TOBACCO CO. LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 2(2)(1), MUMBAI

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 4902/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Jan 2019AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Blem/S. International Tobacco Co. Ltd., V. A.C.I.T, Circle – 2(2)(1) C/O Godfrey Phillips India Ltd., R.No. 545, 5Th Floor, V.K.K. Menon Marg (Sahar Road), Aayakar Bhavan, M.K. Road, Chakala, Andheri (East) Mumbai-400 020 Mumbai – 400 099 Pan: Aaaci 3492 H (Appellant) (Respondent) Assessee By : Shri Manish V. Shah & Shri Ms. Vidhi Doshi Department By : Shri Abi Rama Kartikeyan

For Appellant: Shri Manish V. Shah &For Respondent: Shri Abi Rama Kartikeyan

…sions. For the proposition that the expenditure incurred for replacement of tiles, painting, false ceiling portions etc as an allowable deduction, Ld Counsel relied on the decision of the Hon'ble Delhi High Court in the case of CIT vs. Hi Line Pens Pvt. Ltd. (306 ITR 182) (Del). Further, for treating the expenditure incurred on flooring, portion, wiring, plumbing, false ceiling, roofing, electrical wiring etc. Ld Counsel relied on the decision of the Tribunal in the case of Amway India Enterprise vs. DOT (27 SOT 344) as well as Delhi Bench of the Tribunal in the case of Escorts Ltd. Vs. AOT (104 ITD 427) (Del). A…

DCIT, NEW DELHI vs. M/S. METSO MINERALS (INDIA) PVT. LTD., NEW DELHI

In the result, the appeal is dismissed

ITA 6681/DEL/2014[2010-11]Status: DisposedITAT Delhi18 Jan 2019AY 2010-11

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 143(2)Section 14ASection 36(1)(iii)

…on to keep the premises in good tenantable condition. Similarly at Gurgaon, office was taken on lease w.e.f. 12.01.2008 initially for the e) period of 03 years and the term could have been extended for two more terms. In CIT vs Hiline Pens Pvt. Ltd. (2008) 306 ITR 182, 189(Del), Delhi High Court f) have held that where assessee incurred expenses towards repairing of rented premises for carrying on its business activity without any intention to bring new capital asset into existence, such expenses fall within the purview of the expression “repairs to premises” u/s 30(a)(i) and hence admissible. g) The details…

D.C.I.T.,CIRCLE-10(1), KOLKATA, KOLKATA vs. M/S LABORATORIES GRIFFON PVT. LTD., KOLKATA

In the result, the appeal of assessee is allowed

ITA 1918/KOL/2016[2012-13]Status: DisposedITAT Kolkata07 Sept 2018AY 2012-13

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

…xpenditure incurred by the assessee had to be totally disallowed and such assessee was not eligible to claim even depreciation. The aforesaid view of ours has been upheld by the Hon'ble Delhi High Court in the case of CIT Vs. Hi Line Pens (P) Ltd. reported in 306 ITR 182. In this case, the assessee has claimed expenditure u/s.30(a)(i) of the Act, in respect of amount incurred on the leased premises. The assessee incurred expenditure towards false ceiling, fixing tiles, replacing glasses, woodworks partition, replacement of electrical wiring, earthing, replacement of GI pipes etc. The Hon’ble Delhi High Court afte…

ACIT, CIRCLE-1 vs. OIL & NATURAL GAS CORPORATION LTD.,,

In the result, appeal filed by the Revenue is dismissed

ITA 374/DEL/2005[2000-2001]Status: DisposedITAT Delhi17 Aug 2018AY 2000-2001

Bench: Shri N.K. Billaiya & Smt Beena A. Pillai

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Shefali Swaroop, CIT- DR

…ture incurred by the assessee do not result in acquisition of capital asset and have to be considered as revenue expenditure incurred on such premises and such revenue expenditure has to be allowed u/s 30(a)(1) of the Act. In the case of Hi Line Pens [P] Ltd, 306 ITR 182, the Hon'ble Delhi High Court while following the decision of Escorts Finance Ltd [supra] observed that where expenses have been incurred by the assessee towards repairing premises taken on lease so as to make it more conducive to its business activity, such expenses would clearly fall within the expression “repairs to the premises as appearing i…

OIL & NATURAL GAS CORPORATION LTD. vs. ADDL. CIT, RANGE-I,,

In the result, appeal filed by the Revenue is dismissed

ITA 357/DEL/2005[2000-2001]Status: DisposedITAT Delhi17 Aug 2018AY 2000-2001

Bench: Shri N.K. Billaiya & Smt Beena A. Pillai

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Shefali Swaroop, CIT- DR

…ture incurred by the assessee do not result in acquisition of capital asset and have to be considered as revenue expenditure incurred on such premises and such revenue expenditure has to be allowed u/s 30(a)(1) of the Act. In the case of Hi Line Pens [P] Ltd, 306 ITR 182, the Hon'ble Delhi High Court while following the decision of Escorts Finance Ltd [supra] observed that where expenses have been incurred by the assessee towards repairing premises taken on lease so as to make it more conducive to its business activity, such expenses would clearly fall within the expression “repairs to the premises as appearing i…

DCIT CIRCLE 1 , TIRUNELVELI vs. VISWAMS, TIRUNELVELI

ITA 1936/CHNY/2017[2008-09]Status: DisposedITAT Chennai12 Jul 2018AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1932/Chny/2017 "नधा"रण वष" / Assessment Year : 2008-09

For Appellant: Shri V. Nandakumar, JCITFor Respondent: Shri R. Vijayaraghavan, Advocate
Section 32(1)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1932/Chny/2017 "नधा"रण वष" / Assessment Year : 2008-09 The Deputy Commissioner of M/s Aremkay, Income Tax, Circle – 1, v. 63, North Car Street, Nellai City Centre, Rahmath Nagar, Tirunelveli – 627 006. Tirunelveli. PAN : AAHFA 9459 J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.1934 & 1935/Chny/2017 "नधा"रण वष" / A…

DCIT CIRCLE 1 , TIRUNELVELI vs. N.VISWANATH , TIRUNELVELI

ITA 1935/CHNY/2017[2009-10]Status: DisposedITAT Chennai12 Jul 2018AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1932/Chny/2017 "नधा"रण वष" / Assessment Year : 2008-09

For Appellant: Shri V. Nandakumar, JCITFor Respondent: Shri R. Vijayaraghavan, Advocate
Section 32(1)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1932/Chny/2017 "नधा"रण वष" / Assessment Year : 2008-09 The Deputy Commissioner of M/s Aremkay, Income Tax, Circle – 1, v. 63, North Car Street, Nellai City Centre, Rahmath Nagar, Tirunelveli – 627 006. Tirunelveli. PAN : AAHFA 9459 J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.1934 & 1935/Chny/2017 "नधा"रण वष" / A…

DCIT CIRCLE 1 , TIRUNELVELI vs. N.VISWANATH , TIRUNELVELI

ITA 1934/CHNY/2017[2008-09]Status: DisposedITAT Chennai12 Jul 2018AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1932/Chny/2017 "नधा"रण वष" / Assessment Year : 2008-09

For Appellant: Shri V. Nandakumar, JCITFor Respondent: Shri R. Vijayaraghavan, Advocate
Section 32(1)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1932/Chny/2017 "नधा"रण वष" / Assessment Year : 2008-09 The Deputy Commissioner of M/s Aremkay, Income Tax, Circle – 1, v. 63, North Car Street, Nellai City Centre, Rahmath Nagar, Tirunelveli – 627 006. Tirunelveli. PAN : AAHFA 9459 J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.1934 & 1935/Chny/2017 "नधा"रण वष" / A…

DCIT CIRCLE 1 , TIRUNELVELI vs. AREMKAY, TIRUNELVELI

ITA 1932/CHNY/2017[2008-09]Status: DisposedITAT Chennai12 Jul 2018AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1932/Chny/2017 "नधा"रण वष" / Assessment Year : 2008-09

For Appellant: Shri V. Nandakumar, JCITFor Respondent: Shri R. Vijayaraghavan, Advocate
Section 32(1)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1932/Chny/2017 "नधा"रण वष" / Assessment Year : 2008-09 The Deputy Commissioner of M/s Aremkay, Income Tax, Circle – 1, v. 63, North Car Street, Nellai City Centre, Rahmath Nagar, Tirunelveli – 627 006. Tirunelveli. PAN : AAHFA 9459 J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.1934 & 1935/Chny/2017 "नधा"रण वष" / A…

URBAN INFRASTRUCTURE VENTURE CAPITAL LTD,MUMBAI vs. DCIT CEN CIR 39, MUMBAI

In the result, the appeal assessee is allowed

ITA 3472/MUM/2016[2010-11]Status: DisposedITAT Mumbai11 May 2018AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am Urban Infrastructure Venture The Deputy Commissioner Capital Limited, Of Income Tax Central 121/123, Free Press House, Circle-39, Mumbai Vs. Free Press Journal Marg, Nariman Point, Mumbai-400 021 Appellant .. Respondent Pan No. Aaacu8061E

For Appellant: Nitesh Joshi, AR
Section 143(3)Section 30

…ital asset but made the leased premises more suitable for its business. 7.3 In the case of CIT v. Amway India Enterprises (supra) Their Lordship have considered the earlier decision of the Delhi High Court in the case of CIT v. Hi Line Pens Pvt. Ltd. [(2008) 306 ITR 182 (Delhi)], where the expression “repairs of the premises” was interpreted. It was held that “repairs” was wider than “current repairs”. What would be relevant to bear in mind will be that what is the nature of expenditure whether it is incurred for maintenance or renovation of an asset or was it expended otherwise and the order of the Tribunal was…

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CIT v. Hi Line Pens Pvt. Ltd. (306 ITR 182) — Cited in 40 Judgments | BharatTax