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    Income Tax

    Consultancy fee incurred in relation to plant and machinery -...

    Consultancy Fee for Plant & Machinery: 70% Classified as Capital Expenditure, Eligible for Depreciation.

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    Income TaxJanuary 25, 2017Case LawsAT

    Consultancy fee incurred in relation to plant and machinery - revenue v/s capital expenditure - AO directed to consider the 70% of the payment on consultancy fee as capital expenditure for inclusion under the block of asset of plant and machinery and allow the depreciation accordingly - AT

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