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of <h1>High Court ruling: Staircase replacement cost deductible as revenue expenditure</h1> The High Court of Bombay held that the expenditure of Rs. 22,448 for replacing a staircase was deductible as revenue expenditure, not capital expenditure, ... Capital Employed, Income Tax Concession, New Industrial Undertaking The High Court of Bombay ruled that the expenditure of Rs. 22,448 for replacing a staircase was not capital expenditure but entitled to deduction as revenue expenditure. The Tribunal's decision was found to be in error, following the principle established in a previous case.
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