IN THE HIGH COURT OF DELHI AT NEW DELHI 
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         ITA 1074/2010  
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 COMMISSIONER OF INCOME TAX                         ..... Appellant 
 Through: Mr. Abhishek Maratha, Advocate with 
 Ms. Anshul Sharma, Advocate. 
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 versus 
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 NOBLE RESOURCES and TRADING PVT LTD         ..... Respondent 
 Through: None. 
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 CORAM: 
 HON'BLE THE CHIEF JUSTICE 
 HON'BLE MR. JUSTICE MANMOHAN 
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 O R D E R 
                        10.08.2010 
 CM No. 13668/2010 (exemption) 
 Allowed, subject to all just exceptions. 
 Accordingly, application stands disposed of. 
 CM No 13669/2010 
 This is an application for condonation of delay of 51 days in re-filing the 
 appeal. 
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 ITA 1074/2010                                                        page 1 of 
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 We have heard learned counsel for the appellant.  Regard  being  had  to 
 the  averments, we are of the considered opinion that sufficient cause exists 
 for condonation of delay and, accordingly, is so ordered. 
 The application stands disposed of. 
 ITA 1074/2010 
 Heard Mr. Abhishek Maratha, learned counsel appearing for revenue on the 
 question of admission. 
 In course of hearing of this appeal for the purpose of admission, learned 
 counsel for the revenue submitted the real question that arises for 
 consideration and deserves to be formulated as substantial question of law 
 pertains to renovation which has been treated as a revenue expenditure by the 
 tribunal and not as capital expenditure. 
 In view of the aforesaid, we are inclined to formulate the following 
 substantial question of law: 
 1. Whether the Income Tax Appellate Tribunal, in the facts and circumstances of 
 the case is justified in treating the amount to have been expended for 
 renovation  work   despite   the   evidence  brought  on 
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 ITA 1074/2010                                                        page 2 of 
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 that the same related to structural changes and has enduring effect and hence, 
 comes within the purview of the capital expenditure? 
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 Issue notice. 
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 Filing of paper book stands dispensed with. 
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 CHIEF JUSTICE 
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 MANMOHAN, J 
 AUGUST 10, 2010 
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 ITA 1074/2010                                                        page 3 of 
 3. 
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 14 
 $