9.itxa480.14.doc sbw IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.480 OF 2014 Commissioner of Income Tax Central II ..Appellant Versus Ms. Enercon Wind Farms (Krishna)P.Ltd. ..Respondent Mr. Ashok Kotangale with Arun Nagarjun i/b. Ms. Padma Divakar for Appellant. Mr. A. K. Jasani for 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 order passed by Income Tax Appellate Tribunal on 17th September, 2013 in Income Tax Appeal No.4896/Mum/2012. assessment year is 2009 2010. 2] amount of Rs.59,37,500/ under head epairs and Maintenance was not granted by Assessing Officer on ground that expenditure is capital in nature. He allowed depreciation on capital expenditure. Commissioner and Tribunal concurrently 1/2 ::: Uploaded on - 25/11/2014 ::: Downloaded on - 24/06/2020 11:13:36 ::: 9.itxa480.14.doc found that road was in remote hilly area of State of Karnataka and was public road. asset in question belongs to Government, being public property. At best, expenditure on maintaining road which also leads to wind farms in remote areas was incurred and that could have been granted as revenue expenditure. Such concurrent finding of fact and in light of materials placed before authorities, does not raise any substantial question of law. findings cannot be said to be perverse or vitiated by any error of law apparent on face of record. appeal is dismissed accordingly No costs. (A. A. SAYED, J.) (S.C. DHARMADHIKARI, J.) wadhwa 2/2 ::: Uploaded on - 25/11/2014 ::: Downloaded on - 24/06/2020 11:13:36 ::: Commissioner of Income-tax Central-II v. Enercon Wind Farms (Krishna)P. Ltd