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of <h1>Partnership firm wins appeal, construction expenditure ruled as allowable business expense</h1> <h3>ANDAVAR CALENDERING MILLS. Versus INCOME TAX OFFICER.</h3> The partnership firm successfully appealed the order treating construction expenditure as capital, with the tribunal ruling it as an allowable business ... - The appeal was filed by a partnership firm against the order treating an expenditure as capital in nature. The firm, a tenant in a rented building, spent Rs. 10,205 on construction work. The tribunal allowed the appeal, stating that the expenditure was an allowable business expenditure as the firm did not acquire any enduring benefit.
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