Disallowance of revenue expenditure merely based on description of expense is unsustainable

Shree Sulphurics Pvt. Ltd. Vs ACIT (ITAT Ahmedabad) ITAT Ahmedabad held that disallowance of revenue expenditure treating it as capital merely on the basis of description of the expenditure without any substantive record is unsustainable. Facts- The only ground based on which the present appeal is preferred by the appellant is that the ld.National Faceless Appeal Centre, has erred in law and facts by confirming the disallowance of repairs to machineries of Rs.37,50,699/- on the ground that it is capital expenditure and therefore the ld.AO should be directed to delete the said disallowance whil...