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2014 (2) TMI 31 - HC - Income TaxDepreciation on temporary structures of Amul Parlours - Held that:- As per the agreement between the assessee and AUDA - The assessee was given limited rights for the limited period to use the land for putting up its parlours for a period of five years - Relying upon the decision in Commissioner of Incometax v. Madras Auto Service (P) ltd. [1998 (8) TMI 1 - SUPREME Court] - The asset which was created belonged to somebody else and the company derived an enduring business advantage by expending the amount - The expenditure should be looked upon as revenue expenditure - Decided against Revenue.
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