https://www.taxtmi.com/caselaws?id=67884 Expenditure on replacement of worn-out cinema cable lines was treated as revenue expenditure because it was incurred to secure uninterrupted electricity supply in the ordinary course of business and did not create a capital asset; the disallowance was deleted. Complimentary passes issued to authorities, distributors and others were held to be business expenditure, not entertainment expenditure, because they were given for business purposes and not as hospitality; the addition was deleted. en-us Wed, 28 Nov 1984 00:00:00 +0530 Tue, 15 Mar 2011 11:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67884 Expenditure on replacement of worn-out cinema cable lines was treated as revenue expenditure because it was incurred to secure uninterrupted electricity supply in the ordinary course of business and did not create a capital asset; the disallowance was deleted. Complimentary passes issued to authorities, distributors and others were held to be business expenditure, not entertainment expenditure, because they were given for business purposes and not as hospitality; the addition was deleted. Case-Laws Income Tax Wed, 28 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67884