concrete
foundations erected on the top of the terrace. Some structural changes
were also made in the building to avoid any further damages because ... claimed expenditure of Rs. 18,80,664/-
incurred on these structural changes, the assessee set off this expenditure
3 ITA No. 4955/M/05
against
conditioning system and other equipments
etc.
4. There is no structural change in the asset except what was
required to the existing structure ... advantage of enduring benefit has been derived by the assessee. Further,
structural changes in the building by creating the ceiling, flooring, wall and
free standing
change in the status of RDSO to that of a Subordinate Office on the pattern of Zonal Railways, a 6-tier structure came into being ... Superintendent (Rs.7450-11500).
It is stated that because of these structural changes in the ministerial cadre of the RDSO there have been changed channels
conditioning system and other equipments
etc.
4. There is no structural change in the asset except what was
required to the existing structure ... advantage of enduring benefit has been derived by the assessee. Further,
structural changes in the building by creating the ceiling, flooring, wall and
free standing
given a fresh cost of paint and has not undergone any structural
change after transfer. This shows that the there was a
building ... entering into partnership. When it was
stated that there was no structural change after transfer, it was
an admission of the fact that there
conditioning system and other equipments
etc.
4. There is no structural change in the asset except what was
required to the existing structure ... advantage of enduring benefit has been derived by the assessee. Further,
structural changes in the building by creating the ceiling, flooring, wall and
free standing
benefit of enduring nature.
None of the expenditure entails any structural change or extension or
improvement of the building, therefore, Explanation 1 to section ... will be revealed that the assessee did
not carry out any structural change in the building. The nature of
expenditure is labour charges, breaking
plea is not that the certificate course has undergone any major structural changes since 2008, and therefore it cannot be equivalent to the Diploma Course
change in bringing into existence of a new
and distinct object or articles or thing with a different
chemical composition or integral structure. Applying this ... mentioned that the above thermo mechanical process
also beings about a structural change in the yarn itself
which is one of the important tests
appellant to
carry out certain works which does not allow structural changes. It is common practice that certain
works such as plastering, colour work, compound ... Assessee to carry out certain works which does
not allow structural changes. He has further noted that for disallowing the
expenses
