1 itxa4260-09 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.4260 OF 2009 The Commissioner of Income Tax-7, Mumbai ..Appellant. V/s. Ogilvy and Mather Pvt. Ltd. ..Respondent. Mr. Suresh Kumar for the appellant. Ms. A. Vissani with S.J. Mehta for the respondent. CORAM : J.P. DEVADHAR AND K.K. TATED, JJ. DATED : 26TH SEPTEMBER, 2011 P.C. :- 1. The basic question raised by the revenue in this appeal is, whether the ITAT was justified in holding that the expenditure of Rs.1.45 crores incurred by the assessee was allowable as revenue expenditure. 2. The assessment year involved herein is AY 2000-01. 3. The assessee had taken certain premises in question on lease basis for a period of three years extendable upto a period of nine years. In the assessment year in question, the assessee had incurred 2 itxa4260-09 expenditure of Rs.2.92 crores on repairs and renovations, out of which Rs.2.41 crores was claimed as revenue expenditure. The assessing officer disallowed a sum of Rs.2.09 crores by treating it to be capital expenditure and allowed depreciation on that amount which is disallowed. 4. On appeal filed by the assessee, the CIT(A) restricted the disallowance to Rs.1.45 crores. On further appeal filed by the assessee, the ITAT deleted the disallowance by holding that the expenditure incurred was revenue expenditure. From the reasons recorded by the ITAT in para 8 of its order, it is seen that majority of the expenditure incurred were in relation to providing lighting and power installations and for providing computers, power, telephones, circuits, power distribution and fire alarm systems which were in the nature of office expenses for carrying the business of the assessee. In these circumstances, in our opinion, the decision of the ITAT is based on finding of fact and no question of law arises from the order of the Tribunal. Hence the appeal is dismissed with no order as to costs. (K.K. TATED, J.) (J.P. DEVADHAR, J.)