orders has accepted that due to annealing activities there was some structural change in the metal. These activities increase the iron loss of the core ... adopted that annealing process does not bring out any structural change in the metal. Admittedly, the present AO has sent his report without verifying
other hand was that the assessee might have made some structural
changes inside the shop. Such structural changes do not create a capital ... could be
safely held that the expenditure incurred on the structural changes made
in the shop did not bring into existence any capital asset
Jt. Cit, Gnr, Sr vs Sardar Sarovar Narmada Nigam Ltd. on 31 August, 2004
Equivalent
managing director and the assessee
did not carry out any structural change in building and these small quantum of
expenditure were incurred in order
statute along with some other structural changes in
substitution of Explanation 5 thereof. The Explanation 5A is a deemin g
provision. As noted, where search
submitted that looking into the nature of expenses, these are small
structural changes which have been made by the assessee and cannot be
construed
submitted that looking into the nature of expenses, these are small
structural changes which have been made by the assessee and cannot be
construed
submitted that looking into the nature of expenses, these are small
structural changes which have been made by the assessee and cannot be
construed
submitted that looking into the nature of expenses, these are small
structural changes which have been made by the assessee and cannot be
construed
submitted that looking into the nature of expenses, these are small
structural changes which have been made by the assessee and cannot be
construed
