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9. Replying to the above, ld. DR supported the orders of the authorities below and submitted that the authorities below rightly noticed that the impugned expenditure incurred by the assessee was capital in nature which cannot be allowed as revenue expenditure and the CIT(A) rightly held the same as capital expenditure.

10. On careful consideration of above submissions and perusal of the assessment order, we observe that at page no. 2 of the assessment order, the AO had observed that the assessee did not furnish any justification of these expenses whereas the turnover of the assessee had decreased in comparison to the last year. The AR during arguments before us submitted that there was a substantial damage to the factory and non-factory building of the assessee due to storm, therefore, regular work of the company was obstructed for a long time, therefore, there was a decrease in the turnover of the assessee in comparison to the previous year and the cause was beyond the control of the assessee.