Assessee had incurred Expenditure on replacement of Gripper which was part of robotic arms forming part of high pressure die casting machines. It was held by the tribunal that as only a part was replaced and necessity of replacement had arisen as part became old and there was no increase in productivity or capacity after replacement as a result of said expenditure, thus, expenditure incurred on replacement of Gripper should be allowed as revenue expenditure.  (AY. 2010-11)