Improvement of leasehold premises eligible for deduction

HIGH COURT OF DELHI Commissioner of Income-tax Versus EDS Electronic Data Systems (India) (P.) Ltd. S. RAVINDRA BHAT AND R.V. EASWAR, JJ. IT APPEAL NO. 474 OF 2009 OCTOBER 4, 2012 JUDGMENT S. Ravindra Bhat, J. In the present appeal the following substantial questions of law have been urged for consideration: – “(a)  Whether the ITAT was correct in law in deleting addition of Rs. 2,05,08,030/- made by the Assessing Officer on account of expenditure incurred towards improvement of lease hold premises? (b)  Whether the ITAT was correct in law in allowing deduction u...