CIT v. Sri Mangayarkarasi Mills (P) Ltd.

315 ITR 114Supreme Court of India2009#2392 most cited

What is CIT v. Sri Mangayarkarasi Mills (P) Ltd. authority for?

Expenditure qualifies as 'current repairs' if it maintains existing machinery without replacement, creates no new asset, restores functional efficiency without increasing capacity, and is not an independent unit. Conversely, the cost of replacing machinery, especially independent units, constitutes capital expenditure.

48

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2011 to 2025.

Also referred to as

CIT v Sri Mangayarkarasi Mills · 315 ITR 114 · Section 30 Income Tax Act · Section 31 Income Tax Act · Section 37(1) Income Tax Act · current repairs vs capital expenditure · replacement of machinery · tests for current repairs · machinery replacement deduction · business expenditure classification

Sections most often in play

Section 143(3)Section 30Section 31Section 35Section 35ASection 35ESection 37Section 37(1)
Read the full judgment

Judgments citing CIT v. Sri Mangayarkarasi Mills (P) Ltd.

Ramco Industries Ltd., Chennai vs. ACIT, Virudhunagar

In the result, all the appeals filed by the assessee are dismissed and the appeal filed by the Revenue also dismissed

ITA 93/CHNY/2017[2002-2003]Status: DisposedITAT Chennai26 Dec 2019AY 2002-2003

Bench: Shri Ramit Kochar & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. No. 201/Chny/2017 िनधा"रण वष"/Assessment Year: 2005-06 The Deputy Commissioner Of M/S. Ramco Industries Limited, Income Tax, Vs. No. 47, P S K. Nagar, Corporate Circle 2, Rajapalayam 626 108. Madurai. [Pan:Aaacr5284J] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 92, 93 & 94/Chny/2017 िनधा"रण वष"/Assessment Years: 2001-02, 2002-03 & 2005-06 M/S. Ramco Industries Limited, Vs. The Assistant Commissioner Of No. 47, P S K. Nagar, Income Tax, Circle 1, Rajapalayam 626 108. Virudhunagar. (अपीलाथ"/Appellant) (""थ"/Respondent) Department By : Shri Srinivasa Rao Vana, Addl. Cit Assessee By : Shri J. Prabhakar, C.A. सुनवाई की तारीख/ Date Of Hearing : 21.11.2019 घोषणा की तारीख /Date Of Pronouncement : 26.12.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: Three Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 1, Madurai, All Dated 03.10.2016 Relevant To The Assessment Years 2001-02, 2002-03 & 2005-06. The Revenue Also Filed An Appeal Against The Order Of The Ld. Cit(A) For The 2

For Appellant: Shri J. Prabhakar, C.AFor Respondent: Shri Srinivasa Rao Vana, Addl. CIT
Section 143(3)Section 37

…e expenditure on replacement of auto coners and draw frames as capital expenditure as in the original order. On being aggrieved, the assessee preferred appeal before the ld. CIT(A). By following the decision in the case of CIT v. Sri Mangayarkarasi Mills Ltd. 315 ITR 114 (SC), the ld. CIT(A) confirmed the disallowance of ₹.2,83,32,382/-. 3. On being aggrieved, the assessee is in appeal before the Tribunal. The ld. Counsel for the assessee has submitted that the authorities below have failed to consider and give proper effect to the directions of the ITAT in its order in I.T.A. No. 3293/Mds/2004 dated 28.02.2009,…

Ramco Industries Ltd., Chennai vs. ACIT, Virudhunagar

In the result, all the appeals filed by the assessee are dismissed and the appeal filed by the Revenue also dismissed

ITA 92/CHNY/2017[2001-2002]Status: DisposedITAT Chennai26 Dec 2019AY 2001-2002

Bench: Shri Ramit Kochar & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. No. 201/Chny/2017 िनधा"रण वष"/Assessment Year: 2005-06 The Deputy Commissioner Of M/S. Ramco Industries Limited, Income Tax, Vs. No. 47, P S K. Nagar, Corporate Circle 2, Rajapalayam 626 108. Madurai. [Pan:Aaacr5284J] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 92, 93 & 94/Chny/2017 िनधा"रण वष"/Assessment Years: 2001-02, 2002-03 & 2005-06 M/S. Ramco Industries Limited, Vs. The Assistant Commissioner Of No. 47, P S K. Nagar, Income Tax, Circle 1, Rajapalayam 626 108. Virudhunagar. (अपीलाथ"/Appellant) (""थ"/Respondent) Department By : Shri Srinivasa Rao Vana, Addl. Cit Assessee By : Shri J. Prabhakar, C.A. सुनवाई की तारीख/ Date Of Hearing : 21.11.2019 घोषणा की तारीख /Date Of Pronouncement : 26.12.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: Three Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 1, Madurai, All Dated 03.10.2016 Relevant To The Assessment Years 2001-02, 2002-03 & 2005-06. The Revenue Also Filed An Appeal Against The Order Of The Ld. Cit(A) For The 2

For Appellant: Shri J. Prabhakar, C.AFor Respondent: Shri Srinivasa Rao Vana, Addl. CIT
Section 143(3)Section 37

…e expenditure on replacement of auto coners and draw frames as capital expenditure as in the original order. On being aggrieved, the assessee preferred appeal before the ld. CIT(A). By following the decision in the case of CIT v. Sri Mangayarkarasi Mills Ltd. 315 ITR 114 (SC), the ld. CIT(A) confirmed the disallowance of ₹.2,83,32,382/-. 3. On being aggrieved, the assessee is in appeal before the Tribunal. The ld. Counsel for the assessee has submitted that the authorities below have failed to consider and give proper effect to the directions of the ITAT in its order in I.T.A. No. 3293/Mds/2004 dated 28.02.2009,…

DCIT, New Delhi vs. M/S Ircon International Ltd., New Delhi

In the result, all the three appeals of the assessee for A

ITA 3805/DEL/2008[2003-04]Status: DisposedITAT Delhi31 Oct 2019AY 2003-04

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…unt be decisive or conclusive in the matter. 11.8 We further note that the Hon’ble Supreme Court in the case of Lakkshmiji Sugar Mills P Co. Ltd Vs CIT (1971) 82 ITR 376 (SC) , which has been further referred in CIT Vs Sri Mangayarkarasi Mills P.Ltd (2009) 315 ITR 114(SC) , it is held that bringing into existence a new asset or an enduring benefit for the assessee amounts to capital expenditure. This principle has also been reiterated by the Hon’ble Supreme Court in the case of CIT Vs. Sharvana Spinning Mills P Ltd. (2007) 293 ITR 201(SC) as under: “ 12. This Court in the case of Ballimal Naval Kishore vs.…

Ircon International Ltd., New Delhi vs. DCIT, Circle-11(1), Delhi

In the result, all the three appeals of the assessee for A

ITA 705/DEL/2006[2002-2003]Status: DisposedITAT Delhi31 Oct 2019AY 2002-2003

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…unt be decisive or conclusive in the matter. 11.8 We further note that the Hon’ble Supreme Court in the case of Lakkshmiji Sugar Mills P Co. Ltd Vs CIT (1971) 82 ITR 376 (SC) , which has been further referred in CIT Vs Sri Mangayarkarasi Mills P.Ltd (2009) 315 ITR 114(SC) , it is held that bringing into existence a new asset or an enduring benefit for the assessee amounts to capital expenditure. This principle has also been reiterated by the Hon’ble Supreme Court in the case of CIT Vs. Sharvana Spinning Mills P Ltd. (2007) 293 ITR 201(SC) as under: “ 12. This Court in the case of Ballimal Naval Kishore vs.…

DCIT, Circle-11(1) vs. Ircon International Ltd

In the result, all the three appeals of the assessee for A

ITA 2234/DEL/2005[2001-2002]Status: DisposedITAT Delhi31 Oct 2019AY 2001-2002

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…unt be decisive or conclusive in the matter. 11.8 We further note that the Hon’ble Supreme Court in the case of Lakkshmiji Sugar Mills P Co. Ltd Vs CIT (1971) 82 ITR 376 (SC) , which has been further referred in CIT Vs Sri Mangayarkarasi Mills P.Ltd (2009) 315 ITR 114(SC) , it is held that bringing into existence a new asset or an enduring benefit for the assessee amounts to capital expenditure. This principle has also been reiterated by the Hon’ble Supreme Court in the case of CIT Vs. Sharvana Spinning Mills P Ltd. (2007) 293 ITR 201(SC) as under: “ 12. This Court in the case of Ballimal Naval Kishore vs.…

Ircon International Limited, New Delhi vs. ACIT, New Delhi

In the result, all the three appeals of the assessee for A

ITA 3804/DEL/2008[2003-04]Status: DisposedITAT Delhi31 Oct 2019AY 2003-04

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…unt be decisive or conclusive in the matter. 11.8 We further note that the Hon’ble Supreme Court in the case of Lakkshmiji Sugar Mills P Co. Ltd Vs CIT (1971) 82 ITR 376 (SC) , which has been further referred in CIT Vs Sri Mangayarkarasi Mills P.Ltd (2009) 315 ITR 114(SC) , it is held that bringing into existence a new asset or an enduring benefit for the assessee amounts to capital expenditure. This principle has also been reiterated by the Hon’ble Supreme Court in the case of CIT Vs. Sharvana Spinning Mills P Ltd. (2007) 293 ITR 201(SC) as under: “ 12. This Court in the case of Ballimal Naval Kishore vs.…

Ircon International Ltd vs. Addl. CIT, Range-11

In the result, all the three appeals of the assessee for A

ITA 1825/DEL/2005[2001-2002]Status: DisposedITAT Delhi31 Oct 2019AY 2001-2002

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…unt be decisive or conclusive in the matter. 11.8 We further note that the Hon’ble Supreme Court in the case of Lakkshmiji Sugar Mills P Co. Ltd Vs CIT (1971) 82 ITR 376 (SC) , which has been further referred in CIT Vs Sri Mangayarkarasi Mills P.Ltd (2009) 315 ITR 114(SC) , it is held that bringing into existence a new asset or an enduring benefit for the assessee amounts to capital expenditure. This principle has also been reiterated by the Hon’ble Supreme Court in the case of CIT Vs. Sharvana Spinning Mills P Ltd. (2007) 293 ITR 201(SC) as under: “ 12. This Court in the case of Ballimal Naval Kishore vs.…

Peerless Hotels Limited, Kolkata vs. DCIT, Circle - 8(2), Kolkata

Appeal of the Revenue is dismissed

ITA 2077/KOL/2017[2002-03]Status: DisposedITAT Kolkata17 May 2019AY 2002-03

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2002-03

Section 254

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2002-03 Peerless Hotels Limited V/s. DCIT, Circle-8(2) Peerless Inn, 12,J.L.Nehru Aayakar Bhawan, P-T Road, Kolkta-700 013 Choringhee Square, [PAN No.AABCP 9484 D] Kolkata-69 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Soumitro Choudhury, अपीलाथ" क" ओर से/By Appellant Advocate Shri C.J. Singh, JCIT, SR-DR ""यथ" क" ओर से/By Respondent 21-02-2019 सुनवाई क" तार"ख/Date of Hearing 17-05-2019 घोषणा क" तार"ख/Date of Pro…

ACIT, Gurgaon vs. Sh. Ashok Kumar Gupta, Prop., Gurgaon

In the result, the appeal of the Revenue is partly allowed

ITA 5680/DEL/2012[2008-09]Status: DisposedITAT Delhi27 Mar 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2008-09 Acit, Vs. Sh. Ashok Kumar Gupta, Circle-I, Gurgaon Prop., M/S. Ashok Kumar Gupta Shuttering Store, 508/2, Near State Bank Of India, Mehrauli Road, Gurgaon Pan :Abepg4595M (Appellant) (Respondent)

Section 143(2)Section 143(3)

…eates new assets which can be further used for construction which was not possible had such replacement wouldn't have done. The support for such contention can also be drawn from the decision of Hon'ble Supreme Court in case of CIT vs Sri Mangayarkarsi Mills (315 ITR 114)wherein it has been held that to constitute current repairs under section 31 the expenditure must be incurred to preserve and maintain an already existing asset and not bring the new asset into the existence or to obtain new advantage. In the instant case as well the assessee has, by way of replacing the components of the shuttering assets / mate…

DCIT, New Delhi vs. M/S. Interocean Ocean Shipping India Pvt. Ltd., New Delhi

In the result the appeal of the revenue is dismissed

ITA 956/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Feb 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri S.R. Mehra, CAFor Respondent: Smt. Gudrun Nehar, Sr. DR
Section 143(3)

…le as ‘current repairs' u/s 31. In this regard, the decisions cited by the 5 DCIT vs. M/s. Interocean Ocean Shipping appellant, namely; M/s Ballimal Naval Kishore vs. err (1997) 224 ITR 414/90 Taxman 402 (SC), and M/s Sri Mangayarkarsi Mills (P) Ltd. (2009) 315 ITR 114/182 Taxman 141 (SC), were referred to by me. In view of this, as there is no implication of typographical error in para 4 of the order on the crux of decision given in Para 6, therefore, the same decision in para-6 on Ground No.1 is delivered once again. However, as the Hon'ble ITAT has preferred to set aside the appeal on the basis of observatio…

DCIT 10(2)(2), Mumbai vs. Mumbai International Airport P.Ltd, Mumbai

In the result, assessee’s appeal is allowed and revenue’s appeal is

ITA 4838/MUM/2015[2012-13]Status: DisposedITAT Mumbai27 Nov 2017AY 2012-13

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ranjit Singh Arneja

…lignment of nallah's in forecourt of proposed integrated Terminal, reallocation of CPWD staff and other operational expenditure as revenue expenditure ignoring the ratio of the decision of the Hon'ble Supreme Court in the case of CIT vs. Mangayarkarasi Mills (315 ITR 114) wherein it was held that replacement expenditure is neither current repairs nor revenue in nature which is squarely applicable to the assessee's case? 3(a) Whether on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in deleting the disallowance of Rs.3,00,51,959/- made by the Assessing Officer u/s.40(a)(ia), w…

Mumbai International Airport P.Ltd, Mumbai vs. DCIT 10(2)(2), Mumbai

In the result, assessee’s appeal is allowed and revenue’s appeal is

ITA 4382/MUM/2015[2012-13]Status: DisposedITAT Mumbai27 Nov 2017AY 2012-13

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ranjit Singh Arneja

…lignment of nallah's in forecourt of proposed integrated Terminal, reallocation of CPWD staff and other operational expenditure as revenue expenditure ignoring the ratio of the decision of the Hon'ble Supreme Court in the case of CIT vs. Mangayarkarasi Mills (315 ITR 114) wherein it was held that replacement expenditure is neither current repairs nor revenue in nature which is squarely applicable to the assessee's case? 3(a) Whether on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in deleting the disallowance of Rs.3,00,51,959/- made by the Assessing Officer u/s.40(a)(ia), w…

DCIT 8(2), Mumbai vs. Mumbai International Airport P. Ltd, Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 5655/MUM/2014[2011-12]Status: DisposedITAT Mumbai13 Nov 2017AY 2011-12

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan
Section 14ASection 40

…tion to MMRDA for construction of Sahar Elevated Road from Western Express Highway, horticulture expenses and other civil works as revenue expenditure ignoring the ratio of the decision of the Hon'ble Supreme Court in the case of CIT Vs. Mangayarkarasi Mills (315 ITR 114) wherein it was held that replacement expenditure is neither current repairs nor revenue in nature and the same is squarely applicable to the assessee's case." 5) On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in deleting the disallowance of Rs.37,21,91,736/-- made by the Assessing Officer u/s 40(a)(ia), w…

Mumbai International Airport P. Ltd, Mumbai vs. Addl CIT 8(2), Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 4784/MUM/2014[2011-12]Status: DisposedITAT Mumbai13 Nov 2017AY 2011-12

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan
Section 14ASection 40

…tion to MMRDA for construction of Sahar Elevated Road from Western Express Highway, horticulture expenses and other civil works as revenue expenditure ignoring the ratio of the decision of the Hon'ble Supreme Court in the case of CIT Vs. Mangayarkarasi Mills (315 ITR 114) wherein it was held that replacement expenditure is neither current repairs nor revenue in nature and the same is squarely applicable to the assessee's case." 5) On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in deleting the disallowance of Rs.37,21,91,736/-- made by the Assessing Officer u/s 40(a)(ia), w…

DCIT 8(2), Mumbai vs. Mumbai International Airport P.Ltd, Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 5592/MUM/2013[2010-11]Status: DisposedITAT Mumbai13 Nov 2017AY 2010-11

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan
Section 14ASection 40

…tion to MMRDA for construction of Sahar Elevated Road from Western Express Highway, horticulture expenses and other civil works as revenue expenditure ignoring the ratio of the decision of the Hon'ble Supreme Court in the case of CIT Vs. Mangayarkarasi Mills (315 ITR 114) wherein it was held that replacement expenditure is neither current repairs nor revenue in nature and the same is squarely applicable to the assessee's case." 5) On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in deleting the disallowance of Rs.37,21,91,736/-- made by the Assessing Officer u/s 40(a)(ia), w…

Mumbai International Airport P.Ltd, Mumbai vs. Addl CIT RG 8(2), Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 4911/MUM/2013[2010-11]Status: DisposedITAT Mumbai13 Nov 2017AY 2010-11

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan
Section 14ASection 40

…tion to MMRDA for construction of Sahar Elevated Road from Western Express Highway, horticulture expenses and other civil works as revenue expenditure ignoring the ratio of the decision of the Hon'ble Supreme Court in the case of CIT Vs. Mangayarkarasi Mills (315 ITR 114) wherein it was held that replacement expenditure is neither current repairs nor revenue in nature and the same is squarely applicable to the assessee's case." 5) On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in deleting the disallowance of Rs.37,21,91,736/-- made by the Assessing Officer u/s 40(a)(ia), w…

DCIT 8(2), Mumbai vs. Mumbai Internaiotnal Airport P.Ltd, Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 4675/MUM/2013[2009-10]Status: DisposedITAT Mumbai13 Nov 2017AY 2009-10

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan
Section 14ASection 40

…tion to MMRDA for construction of Sahar Elevated Road from Western Express Highway, horticulture expenses and other civil works as revenue expenditure ignoring the ratio of the decision of the Hon'ble Supreme Court in the case of CIT Vs. Mangayarkarasi Mills (315 ITR 114) wherein it was held that replacement expenditure is neither current repairs nor revenue in nature and the same is squarely applicable to the assessee's case." 5) On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in deleting the disallowance of Rs.37,21,91,736/-- made by the Assessing Officer u/s 40(a)(ia), w…

Mumbai International Airport P.Ltd, Mumbai vs. Addl CIT RG 8(20, Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 1081/MUM/2013[2009-10]Status: DisposedITAT Mumbai13 Nov 2017AY 2009-10

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan
Section 14ASection 40

…tion to MMRDA for construction of Sahar Elevated Road from Western Express Highway, horticulture expenses and other civil works as revenue expenditure ignoring the ratio of the decision of the Hon'ble Supreme Court in the case of CIT Vs. Mangayarkarasi Mills (315 ITR 114) wherein it was held that replacement expenditure is neither current repairs nor revenue in nature and the same is squarely applicable to the assessee's case." 5) On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in deleting the disallowance of Rs.37,21,91,736/-- made by the Assessing Officer u/s 40(a)(ia), w…

DCIT, Madurai vs. Pandyan Hotels Limited, Madurai

In the result, the assessee’s appeal is dismissed

ITA 1020/CHNY/2016[2012-13]Status: DisposedITAT Chennai16 Oct 2017AY 2012-13

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddyआयकर अपील सं./Ita No.1020/Mds/2016 "नधा"रण वष" / Assessment Year : 2012-13

For Appellant: Shri Arun Kurian Joseph, AdvocateFor Respondent: 02.08.2017
Section 142ASection 143(3)

…etely redundant and absurdity will creep in because repair implies existence of a part of a machine which has malfunctioned, which is impossible in case of such replacement (pg. 209). The same stood affirmed in CIT v. Sri Mangayarkarasi Mills (P.) Ltd. [2009] 315 ITR 114 (SC), explaining that replacement of an old machine part with a new one would constitute the bringing into existence of a new asset in place of an old one and not repair of the old existing machine (pg. 122). Further, consideration of the definition of an ‘asset’ or ‘block of assets’ was not required to be considered to decide as to whether the e…

K.P.R.Spinning Mills (P) Ltd., Chennai vs. ITO, Coimbatore

In the result, the appeal of the assessee stands allowed

ITA 1873/CHNY/2016[2005-06]Status: DisposedITAT Chennai14 Feb 2017AY 2005-06

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita No. 1873/Mds/2016 िनधा"रण वष" / Assessment Year : 2005 - 06 M/S. K.P.R. Spinning Mills (P) Ltd., The Income Tax Officer, (Now Known As M/S. K.P.R. Mill V. Company Ward – 1, Limited), Coimbatore. 9, A.K.S. Nagar, Thadagam Road, Coimbatore. Pan : Aabck5208N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri S. Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Jcit सुनवाई क" तारीख/Date Of Hearing : 19.01.2017 घोषणा क" तारीख/Date Of Pronouncement : 14.02.2017 आदेश /O R D E R

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri Shiva Srinivas, JCIT
Section 37

…constant even after replacement. The second one whether the test applied to determine the allowability of claim under Section 31 of the Act as current repair can be applied. Subsequently, the Apex court in the case of Sri Mangayarkarasi Mills P. Ltd., (2009) 315 ITR 114 found that the machine in a segment of textile mill has an independent role to play and output of each division is different from one another. Dealing with ring frame in the textile mill, 5 I.T.A. No. 1873/Mds/2016 the Apex court found that the ring frame in a textile mill is independent machinery. Therefore, the CIT (Appeals) found that the A…