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3439/Del/.2014; 3440/Del./2014;

2201/Del./2014; & 5784/Del./2014 C.O. Nos. 93/Del./2015; 94/Del./2015 & 158/Del./2015 employees, was revenue in nature, whereas according to the Assessing Officer, the expenditure provided enduring benefit to the assessee and therefore it was in the nature of the capital expenditure and he disallowed the said expenditure. Before the Ld. CIT(A), the assessee submitted that by way of entering the expenditure for improving the working environment and efficiency of the employees, no new asset has been created nor the life of an existing asset was improved and therefore expenditure was purely revenue in nature. It was also submitted that in earlier year, no such disallowance was made. The Ld. CIT(A) following finding of his predecessor, deleted the addition. His predecessor in assessment year 2005-06 recorded the details of quality improvement expenses consisting of nomination fee for training of international quality audit for ISO, payment to M/s BSI India Private Limited for continuous assessment fee and travelling and other incidental charges, registration audit etc., printing of customer feedback inland letters, printing of fire safety posters, computer printing of ISO documents, casual labour engaged for cleaning of godowns, lamination and framing work etc. 14.2 The Learned DR before us submitted that no details of the expenses are available on record in the year under consideration on the basis of which the capital or revenue nature of such expenses could be decided and therefore issue in dispute may be restored back to the file of the Ld. CIT(A) or the Assessing Officer. 14.3 The Learned Counsel of the assessee on the other hand referred to page 24 of the paper-book and submitted that details in respect of the expenses were provided to the Assessing Officer ITA Nos.3885/Del./2011; 3942/Del./2011;