https://www.taxtmi.com/caselaws?id=62853 A disputed electricity surcharge provision was not deductible because the liability had not crystallised into an enforceable accrued obligation during the year. Building repair outlays were split on their character: new cupboards and similar additions were capital, while items such as wall panelling, pelmets, toilet fittings and a park shed were revenue, with depreciation directed on the capital component. Guest house meal and refreshment es were treated as business expenditure and not caught by the maintenance restriction. Weighted deduction failed for foreign travel linked to technical services, but the section 80-O claim was allowed subject to verification of reimbursable travel cost. Capital expenditure on scientific research assets was deductible only when the asset was put to research use, not on acquisition. en-us Tue, 12 Dec 1989 00:00:00 +0530 Sat, 22 Jan 2011 12:13:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62853 A disputed electricity surcharge provision was not deductible because the liability had not crystallised into an enforceable accrued obligation during the year. Building repair outlays were split on their character: new cupboards and similar additions were capital, while items such as wall panelling, pelmets, toilet fittings and a park shed were revenue, with depreciation directed on the capital component. Guest house meal and refreshment es were treated as business expenditure and not caught by the maintenance restriction. Weighted deduction failed for foreign travel linked to technical services, but the section 80-O claim was allowed subject to verification of reimbursable travel cost. Capital expenditure on scientific research assets was deductible only when the asset was put to research use, not on acquisition. Case-Laws Income Tax Tue, 12 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62853