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        Income Tax

        1991 (1) TMI 24 - HC - Income Tax

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        High Court allows depreciation on roads, culverts & tech payments as revenue expenditure The High Court of Karnataka allowed depreciation on roads and culverts and considered technical know-how payment as a revenue expenditure, following a ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              High Court allows depreciation on roads, culverts & tech payments as revenue expenditure

                              The High Court of Karnataka allowed depreciation on roads and culverts and considered technical know-how payment as a revenue expenditure, following a precedent set in a previous case (CIT v. NGEF Ltd. [1992] 195 ITR 360 (Kar)).


                              The High Court of Karnataka ruled in favor of allowing depreciation on roads and culverts and treating technical know-how payment as a revenue expenditure. The decision was based on a previous court ruling in Income-tax Reference Case No. 138 of 1986 (CIT v. NGEF Ltd. [1992] 195 ITR 360 (Kar)).
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