Revision u/s 263 - nature of expenditure - revenue or capital -...
Expenditure for Diverting High Tension Lines in Mining Classified as Revenue, Allowed u/s 263 Revision Process.
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Income TaxMarch 25, 2017Case LawsAT
Revision u/s 263 - nature of expenditure - revenue or capital - the issue of diversion of high tension lines of open cast mines of WCL is wholly and exclusively connected with facilitating the business of the assessee which is mining - allowed as revenue expenditure - AT