Capital expenditure - Disallowance of Expenditure on machines - ...
Tax Dispute: Is the Item a Spare Part or Machine? Revenue Lacks Evidence on Classification for Capital Expenditure.
August 10, 2013
Case Laws Income Tax AT
Capital expenditure - Disallowance of Expenditure on machines - Spare part or machine itself - No material has been brought to show by the revenue that the TUP is not a spare part - AT
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