Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 637 - AT - Income TaxWhether the expenses incurred on repair and maintenance of roads inside premises are capital or revenue – Corporation has got 1700 godowns which are connected with the roads for transporting food grains - Held that:- The godown roads are maintained every year for smooth movement of food grains - The expenditure incurred on such repair and maintenance of approach roads of godowns has not resulted in creation of any capital asset - Decided against Revenue.
|