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.
Capital or revenue expenditure - one time expenditure incurred for the Club Membership Fee – Such expenses are for running the business with a view to produce the benefits to the assessee - it cannot be treated as capital asset - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
