Commissioner of Income Tax vs DLF Commercial Developers Ltd.

This appeal of the revenue is directed against the Tribunals order dated 31-1-2008, passed in I.T.A. No. 4894/Del./2005 relating to the assessment year 2002-03. The assessing officer had disallowed expenses amounting to Rs. 19,03,131 comprised of expenditure on account of repairs and maintenance of building (purchase of electrical supply) to the extent of Rs. 1,12,988; an amount of Rs. 3,16,376 on account of repairs and maintenance (civil); an amount of Rs. 11,80,834 on account of engineering supplies and an amount of Rs. 2,92,933 on account of turf and horticulture expenses. The assessing officer as well as the Commissioner (Appeals) had disallowed the said amounts on the ground that they did not constitute revenue expenditure but were of a capital nature and were certainly not current repairs. The Tribunal, however, has reversed the said finding. The Tribunal considered the entire material on record and examined the vouchers, bills and other documents pertaining to the said expenses and came to the finding of fact that the Assessee had incurred the said expenses for repairs and maintenance of the existing plan irrigation of the Assessee in the Assessees golf course. The Tribunal also returned a finding of fact that the Assessee had not brought into existence any new asset but had incurred expenditure for repairs and maintenance of the old and existing assets.

These are pure findings of fact which do not call for any interference on our part. No substantial question of law arises for our consideration.

The appeal is dismissed.