https://www.taxtmi.com/caselaws?id=69659 Expenditure on feed and medicines for chicks during the pre-layer stage was treated as revenue expenditure because it was incurred to maintain the income-earning apparatus in the course of earning poultry income, not to acquire that apparatus. The chicks' acquisition cost was accepted as capital expenditure, but the subsequent maintenance costs were held to fall on the revenue side. The analogy to tea plantation cases was considered inapposite on these facts, and the disallowance was deleted. en-us Mon, 07 Mar 2005 00:00:00 +0530 Mon, 11 Apr 2011 12:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69659 Expenditure on feed and medicines for chicks during the pre-layer stage was treated as revenue expenditure because it was incurred to maintain the income-earning apparatus in the course of earning poultry income, not to acquire that apparatus. The chicks' acquisition cost was accepted as capital expenditure, but the subsequent maintenance costs were held to fall on the revenue side. The analogy to tea plantation cases was considered inapposite on these facts, and the disallowance was deleted. Case-Laws Income Tax Mon, 07 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69659