Itxa/480/2014 Of Commissioner Of Income Tax, Central-Ii v. M/S.enercon Wind Farms(Krishna) Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.480 OF 2014 The Commissioner of Income TaxCentral-II..Appellant -Versus-Ms. Enercon Wind Farms (Krishna)P.Ltd. ..Respondent ........... Mr. Ashok Kotangale with Arun Nagarjun i/b. Ms. Padma Divakar for the Appellant.Mr. A. K. Jasani for the Respondent. CORAM: S.C. DHARMADHIKARI AND A.A. SAYED, JJ. DATE :- 21ST NOVEMBER, 2014 P.C.: We have heard Mr. Kotangale, learned counsel, in support of this Appeal which challenges the order passed by the Income Tax Appellate Tribunal on 17[th]September, 2013 in Income Tax Appeal No.4896/Mum/2012. The assessment year is 2009-2010. 2]An amount of Rs.59,37,500/- under the head 迭epairs and Maintenance was not granted by the Assessing Officer on the ground that the expenditure is capital in nature. He allowed depreciation on the capital expenditure. The Commissioner and the Tribunal concurrently 1/2 wadhwa found that the road was in a remote hilly area of State of Karnataka and was a public road. The asset in question belongs to the Government, being public property. At best, expenditure on maintaining the road which also leads to the wind farms in remote areas was incurred and that could have been granted as a revenue expenditure. Such a concurrent finding of fact and in the light of the materials placed before the authorities, does not raise any substantial question of law. The findings cannot be said to be perverse or vitiated by any error of law apparent on the face of the record. The appeal is dismissed accordingly No costs. (A. A. SAYED, J.) (S.C. DHARMADHIKARI, J.) 2/2