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of <h1>High Court: RIICO Development Charges Are Capital Expenditure</h1> <h3>Jitendra Printing Works Versus Commissioner of Income-Tax</h3> The High Court held that development charges paid to RIICO are capital expenditure. The Court ruled in favor of the revenue on Question 1 and declined to ... - The High Court held that development charges paid to RIICO are capital expenditure based on a previous decision. The Court refused to answer the question regarding disallowance of car expenses and depreciation due to lack of facts. Question 1 was answered in favor of the revenue.
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