https://www.taxtmi.com/caselaws?id=62456 The appeal was allowed for statistical purposes, with the Tribunal directing a reassessment to separately consider replacement expenses from the initial capital expenditure on printing types. The Tribunal emphasized the distinction between capital and revenue expenditure, allowing the possibility of replacement expenses being treated as revenue if proven. The reassessment was to be conducted in accordance with the law, ensuring the assessee had a reasonable opportunity to present their case. en-us Fri, 01 Dec 1978 00:00:00 +0530 Wed, 19 Jan 2011 18:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62456 The appeal was allowed for statistical purposes, with the Tribunal directing a reassessment to separately consider replacement expenses from the initial capital expenditure on printing types. The Tribunal emphasized the distinction between capital and revenue expenditure, allowing the possibility of replacement expenses being treated as revenue if proven. The reassessment was to be conducted in accordance with the law, ensuring the assessee had a reasonable opportunity to present their case. Case-Laws Income Tax Fri, 01 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62456