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7# o/o L5.O7 '?OLL
Present: Mr. Ms. Deepak ChoPra, Poona m
Advocate for the Revenue'
Ahuja, Advocate for the respondent/assessee.
Thequestionraisedbytheappe|lantinthisappea|isasto whether the royalty paid by the assessee to the collaborators is to be treated as capital expenditure or Revenue expenditure' ldentical issueinrespectofthisVeryassesseecameupforconsideration before this court in respect of the assessment year 2002-03 and by adetai|edjudgment,theissueWaSdecidedinfavourofthe assessee and against the Revenue. The said
JUDGMENT
ClimateSystemslndiaLtd'Vs,CommissioneroflncomeTax,
319 ITR 113 squarely covers the issue raised' Anotherissuewhichisraisedinthisappea|pertainstothe expenditure incurred by the assessee on secure Land Fill systems (SLFS). The aSSeSsee had incurred a total amount of t 36,79,722|- undertheheadrepairsandmaintenancewhichinc|udedan expenditure of { 712,500 on the sLFS and this amount spent on SLFSwasdisallowedascapitaIinnature.Sincethesubstantial part of the expenditure was allowed as Revenue expenditure' a part thereofspenton|andfil|ingetc'couldnotbetreatedascapita| expenditureonthefactsofthiscase.Therefore,Wearenot inc|inedtointerferewiththeorderoftheTribunal. a 1a 2011:DHC:14645-DB ,\q \ j!n* u I r--r- J'\ '/{r No substantial question accordingly dismissed. July 15, 2011 skb of law arises and this aPPeal is W ' A,K. slKRl, J. 4-r EHTA, J. a 2011:DHC:14645-DB