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2010 (9) TMI 162 - HC - Income TaxExpenditure - in respect of transformer, pumping set, mono block and consultancy charges for selection of boiler and construction of cells - Capital or revenue - Held that: - purchase of transformers in replacement of existing transformer, which could not be used independently, falls within the category of revenue expenditure and hence, is an allowable deduction under Section 37(1) of the Act. These expenditure are, thus, treated as Revenue expenditure - construction of cell room as capital expenditure - question partly in favour of the assessee and partly in favour of the Revenue
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