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.
Mere shifting of boiler from one place to another in the case on hand did not result in creation of any additional and the benefit of the assessee - expenses allowed as revenue expenditure.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
