Assessee was running a hotel.  During relevant year assessee incurred certain expenditure on renovation and repairs of hotel rooms. The Assessing Officer treated the said expenditure as capital in nature. Tribunal up held the order of the Assessing Officer. On appeal High Court held granite and marble used on floors of room would not last long and become obsolete in a couple of years accordingly allowable as revenue expenditure.  (AY. 2012-13)