Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
233 ITR 468 (SC) which is different from the present case as in that case issue of construction of New Building in place of old building was involved. Moreover in the present case the assessee has himself claimed this expenditure as Capital expenditure. 4. The Ld. C1T(A), Jammu has erred in deleting the addition