TMI Blog2002 (1) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... ructed temporary quarters for the labour. It also provided a kacha (temporary) road for the quarters. The assessee claimed that the expense was a revenue expenditure. The Assessing Officer did not accept the claim. On appeal, the Commissioner of Income-tax (Appeals) found that the construction was temporary. The entire expenditure was admissible as revenue expenditure under section 37 of the Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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