Rajiv Dutta, Rupesh Kumar, Yatinder Chaudhary, Anil Gaur, Priya Hingorani, Anil Katiyar, B. V. Balaram Das, Advs. for the Appellant(s).: Radha Rangaswamy, Adv. for the Respondent.

Civil Appeal Nos.3029/2006 and 3045/2006:

Heard learned counsel on both sides.

These matters are squarely covered by the judgements of this Court in the cases of Commissioner of Income Tax vs. Saravana Spinning Mills Private Limited, reported in [2007] 293 I.T.R. 201 and Commissioner of Income Tax vs. Ramaraju Surgical Cotton Mills, reported in [2007] 294 I.T.R. 328.

Accordingly, the civil appeals filed by the Department are disposed of in terms of the judgements of this Court in Saravana Spinning Mills Private Limited [supra] and Ramaraju Surgical Cotton Mills [supra] with no order as to costs.

Civil Appeal No.3036 of 2006, Civil Appeal No.3044 of 2006, Civil Appeal No.3042 of 2006, Civil Appeal No.3046 of 2006 and Civil Appeal No.3030 of 2006:

In these appeals filed by the Department, the issue which arises for determination is, whether the expenditure incurred by the assessee during the Accounting Year towards cost of replacement of machinery is an amount paid on account of current repairs allowable under Section 31 of the Income Tax Act, 1961?

This issue is squarely covered by the decision of this Court in the case of Commissioner of Income Tax vs. Saravana Spinning Mills Private Limited, reported in [2007] 293 I.T.R. 201.

Accordingly, the civil appeals filed by the Department stand disposed of with no order as to costs.

[S.H. KAPADIA]

[MADAN B. LOKUR]

New Delhi,

September 04, 2012.