Expenditure on civil and electrical works incurred in leasehold premises is not enduring benefit

IN THE ITAT BANGALORE BENCH ‘B’ Emdee Apparels Versus Assistant Commissioner of Income-tax IT APPEAL NOs. 576 & 577 (BANG.) OF 2011 SEPTEMBER 21, 2012 ORDER Smt. P. Madhavi Devi, Judicial Member These appeals by the assessees are directed against the identical orders of the CIT(A)-III, Bangalore, dated 31-12-2010 for the assessment year 2006-07. 2. ITA No.576/Bang/2011: In this appeal, the assessee has filed the following concise grounds of appeal: “(1)  The learned CIT(A) is not justified in partly upholding the disallowance of an amount of Rs. 19,39,64...