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    Nature of expenditure - contribution made towards the...

    Contribution for New Bridge Construction Considered Revenue Expenditure, Not Capital; No Impact on Fixed Capital.

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    Income TaxJuly 15, 2019Case LawsHC

    Nature of expenditure - contribution made towards the construction of the new bridge - the contribution enabling its being carried on more efficiently or more profitably and yet, at the same time, the fixed capital of the Assessee was left untouched - the expenditure was clearly on revenue account and not on capital account, though it resulted into an advantage of enduring nature

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