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2022 (9) TMI 39 - HC - Income TaxNature of expenditure - amortization of lease premium paid to the Noida Authority - Capital expenditure or Revenue Expenditure - HELD THAT:- Admittedly, the issues of law and fact in the lease deeds executed between the Appellant as well as the Noida Authority, Vishakhapatnam and Tuticorin Authorities are similar to the case decided by the learned Predecessor Division Bench in [2012 (7) TMI 526 - DELHI HIGH COURT] held that the said expenditure is capital expenditure. Consequently, the present appeal is disposed of in terms of the judgment of the learned Coordinate Bench in [2012 (7) TMI 526 - DELHI HIGH COURT]
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