IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.109 OF 2007 INCOME TAX APPEAL NO.109 OF 2007 INCOME TAX APPEAL NO.109 OF 2007 The Commissioner of Income tax ..Appellant. V/s. M/s.Arthur Anderson & Co. ..Respondent. Mr.A.D.Kango for appellant. Mr.S.E.Dastur, senior Advocate with Mr.Richab Chand i/b. DSK Legal for respondent. CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 7TH APRIL, 2008. DATED : 7TH APRIL, 2008. DATED : 7TH APRIL, 2008. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the appellant and learned senior counsel for the respondents. By this appeal, the appellant is seeking to raise the following substantial question of law :- " Whether the expenditure incurred on replacement of mother board, hard disk, monitor, etc. are in the nature of capital expenditure or revenue expenditure ? " 2. It is not in dispute that the respondent is is entitled to depreciation @ 60% and moreover, the said issue is not a recurring issue. As a result, even if the expenditure in question is considered to be - = : 2 : = - capital expenditure by now assessee would have availed 100% depreciation. Therefore, since the issue has become academic, while leaving the question open, we decline to entertain the appeal. 3. The appeal is accordingly dismissed with no order as to costs. (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)