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        Case ID :
        Income Tax

        Expenditure incurred on wire mesh fitted on the buses plied by...

        Wire mesh installation on school buses seen as revenue expense, not capital, due to lack of enduring benefit.

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                          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.
                                Expenditure incurred on wire mesh fitted on the buses plied by assessee for the school children - it is not in the capital field but is of revenue in nature and there is no enduring benefit to the assessee - AT
                                Note: It is a system-generated summary and is for quick reference only.
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