{"id":1065,"date":"2011-03-23T00:00:00","date_gmt":"2011-03-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-23-march-2011"},"modified":"2015-08-08T07:31:38","modified_gmt":"2015-08-08T02:01:38","slug":"commissioner-vs-unknown-on-23-march-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-23-march-2011","title":{"rendered":"Commissioner vs Unknown on 23 March, 2011"},"content":{"rendered":"
Gujarat High Court<\/div>\n
Commissioner vs Unknown on 23 March, 2011<\/div>\n
Author: Akil Kureshi,&Nbsp;Ms Gokani,&Nbsp;<\/div>\n
   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1785\/2009\t 4\/ 4\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 1785 of 2009\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-I - Appellant(s)\n \n\nVersus\n \n\nM\/S\nMODI HOSPITAL - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMRS\nMAUNA M BHATT\nfor\nAppellant \nNone for\nOpponent \n=========================================================\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\n HONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI   23rd March 2011\n\t\t\n\t\n\n \n\n \n ORAL\nORDER<\/pre>\n
 (Per
\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n
Revenue challenges the
\njudgment and order of the Tribunal dated 27th May 2008,
\nraising following questions for our consideration :-\n<\/p>\n
\t[A]  “Whether on the
\nfacts and circumstances of the case, the Appellate Tribunal is right
\nin law in upholding the decision of the Cit (A) to treat repairs on
\nbuilding as revenue expenditure, ignoring the facts that the said
\nstructure had already completed its life span as the building was 40
\nyears old therefore renewal was long over due and also the building
\nhad suffered extensive damage as a result of earthquake and therefore
\nthe assessee had to make extensive renovation which effectively
\nbrought into existence a new asset with enduring benefit ?”\n<\/p>\n
\t[B]\t“Whether on the
\nfacts and circumstances of the case, the Appellate Tribunal is right
\nin law in upholding the decision of the CIT [A] to treat repairs on
\nbuilding as revenue expenditure overlooking the decision relied upon
\nby the Assessing Officer in the case of Arvind Mills Limited 197 ITR
\n422(SC) and in the case of Modi Spinning & Weaving Mills &
\nCompany Limited [200 ITR 544] of the Delhi High Court ?”\n<\/p>\n
We have perused the
\norders on record with the assistance of learned counsel for the
\nrevenue. From the record, it emerges that the assessee runs a
\nhospital. Such hospital building received damage in the earthquake of
\n2001, requiring renovation. Assessee thereupon incurred expended Rs.
\n13,39,060\/= for such repairs. The Assessing Officer disallowed
\ndeduction of such expenditure treating it as capital in nature.\n<\/p>\n
The issue was carried in
\nappeal by the assessee before the CIT [A]. CIT [A] reversed the order
\nof the Assessing Officer holding that the expenditure was only for
\nrepairs and not for renovation of the building and allowed the
\ndeduction, making following observations :-\n<\/p>\n
\t“6.\tI
\nhave carefully considered the submission of the AR and the
\ncontentions of the Assessing Officer. It appears that the AO has
\nlargely been carried away by the amount of the expenses which is Rs.
\n13,39,060\/=. He has apparently failed to appreciate that the nature
\nof the expenses has to be compared with the size and the nature of
\nthe asset in question. His contention that an entirely new building
\ncame into existence is contrary to the nature of the expenses
\nincurred. No new concrete super structure can come into existence
\nwithout substantial expenses being incurred in steel and cement. In
\nthe appellant’s case the bulk of the expenditure is incurred on
\nchanging of tiles, paints, plumbing, etc. The Hon’ble Gujarat High
\nCourt in the case of India Ginning & Pressing Co. Limited v\/s
\nCIT [252 ITR 577] held – ” In determining whether an
\nexpenditure is of capital or revenue nature, what is material is to
\nconsider the nature of the advantage in a commercial sense and it is
\nonly where the advantage  is in the capital field that the
\nexpenditure would be dis allowable. If the advantage consists merely
\nin facilitating the assessee’s trading operations or enabling the
\nmanagement and conduct of the assessee’s business to be carried on
\nmore efficiently or more profitably while leaving the fixed capital
\nuntouched, the expenditure would be on revenue account even though
\nthe advantage may endure for an indefinite future…”
\nApplying  the above ratio to the facts of the case it is amply clear
\nthat the expenditure incurred by the appellant has not resulted in
\ncreation of any new asset or any expanation of the profit earning
\napparatus. Merely because the quantum of expenditure appears to be
\nhigh, it cannot be held capital. In my opinion, the said expenditure
\nis clearly revenue in nature and allowable as deduction. Hence, the
\ndisallowance made by the AO is deleted.”\n<\/p>\n
 Revenue carried the
\nissue in further appeal before the Tribunal. The Tribunal relying on
\nseveral decisions of this Court as well as other Courts, and in
\nparticular in the case of India Ginning & Pressing Company
\nLimited v\/s. CIT [252 ITR 577], rejected the Revenue’s
\nappeal, making following observations :-\n<\/p>\n
       “From the above
\ndecision of the Hon’ble Gujarat High Court has considered the
\ndecision of the Hon’ble Supreme Court relied upon by the Assessing
\nOfficer and held that whether the expenditure on repairs is capital
\nor revenue in nature is to be decided by the nature of repairs. We
\nfind, in the present case, the facts on record shows tha the assessee
\nwas having a building, in which hospital was running. The said
\nhospital building was repaired and no new construction of enduring
\nnature has been made. The assessee is a hospital situated on a plot
\nof nearly 8000 sqft. In the areas of Moti Tanki, Rajkot and the
\nexpenditure was incurred by the assessee was only on account of
\nrepairs only. Therefore, we are of the view that CIT [A] are
\njustified in his action. Therefore, we do not interfere in the order
\nof the CIT [A]. ”\n<\/p>\n
\tWhen
\nwe find that the CIT [A] as well as the Tribunal both have
\nconcurrently found that the expenses were incurred by the assessee
\nnot for renovation but for repairs, and when it was found that such
\nrepairs were not so extensive enduring benefits to the assessee, the
\nauthorities treating such expenditure as revenue in nature, calls for
\nno interference. We find that the issue has been dealt with by the
\nTribunal, based on the law laid down by this Court in similar cases.
\nNo question of  law  arises, the Tax Appeal is dismissed.\n<\/p>\n
{Akil
\nKureshi, J.}<\/p>\n
{Ms.\n<\/p>\n
Sonia Gokani, J.}<\/p>\n
Prakash*<\/p>\n
\t\t   \u00a0\u00a0\u00a0<\/p>\n
\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"
Gujarat High Court Commissioner vs Unknown on 23 March, 2011 Author: Akil Kureshi,&Nbsp;Ms Gokani,&Nbsp; Gujarat High Court Case Information System Print TAXAP\/1785\/2009 4\/ 4 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1785 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-I – Appellant(s) Versus M\/S MODI HOSPITAL – Opponent(s) ========================================================= Appearance : […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-1065","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"\nCommissioner vs Unknown on 23 March, 2011 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-23-march-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs Unknown on 23 March, 2011 - 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