1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2034 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Ogilvy & Mather Pvt. Ltd. ..Respondent. Mrs. Padma Divekar for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 29TH AUGUST, 2009. P.C. :- 1. Heard learned counsel for the revenue. Office objections are overruled. Registry is directed to register the appeal. At the instance of the revenue, appeal is taken up for admission. 2. The question sought to be raised in the above appeal relates to repairs and renovation expenses which according to the revenue is in the nature of capital. Explanation 1 to section 32 of the Income Tad Act, 1961 is sought to be relied upon in support of the question of law sought to be canvassed. The Tribunal has considered the same issue in para 12 of its order wherein the Tribunal relying upon the Supreme Court judgment in the case of CIT V/s. Madras Auto Service (P) Ltd. reported in [1998] 233 ITR 468 (SC) and allowed the claim of the assessee in respect of repairs and 2 renovation expenses in enterity. In addition to this, the Tribunal has relied upon its own order in respect of the same assessee for AY 2000-01 wherein identical issue was considered and decided by the Tribunal, against which an appeal came to be dismissed. In this view of the matter, we find no substantial question of law is involved in the appeal. The appeal is dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)