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<h1>Kerala High Court: Building tax payment is capital expenditure, not business income. Revenue wins all issues.</h1> The High Court of Kerala held that the payment of building tax by the assessee constitutes capital expenditure, not business income. The court ruled in ... Business Expenditure, Building Tax The High Court of Kerala ruled that the payment of building tax by the assessee is considered as capital expenditure, not business income. The court answered all three questions in favor of the Revenue and against the assessee. The judgment will be forwarded to the Income-tax Appellate Tribunal, Cochin Bench for further action.
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