1991 (1) TMI 107 - ALLAHABAD HIGH COURT - Income Tax

Extract:
.......esh construction and that what was indeed done was to restore the building to its earlier position and to repair the damage caused by the fire to the hotel building. If this is the finding of fact, which has been accepted by the Tribunal, the expenditure cannot be held to be capital expenditure. The application is, accordingly, dismissed. No costs.