https://www.taxtmi.com/caselaws?id=76548 Expenditure on repairs, maintenance, engineering supplies, electrical supply, and turf and horticulture items was held to be revenue in nature because the Tribunal found it was incurred for upkeep of existing irrigation and golf course facilities, with no new asset created. The findings were based on vouchers, bills, and supporting material showing only repair and maintenance of old and existing assets. On those factual findings, the amounts were treated as current repairs rather than capital expenditure, and no substantial question of law arose. en-us Tue, 09 Feb 2010 00:00:00 +0530 Tue, 06 Sep 2011 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76548 Expenditure on repairs, maintenance, engineering supplies, electrical supply, and turf and horticulture items was held to be revenue in nature because the Tribunal found it was incurred for upkeep of existing irrigation and golf course facilities, with no new asset created. The findings were based on vouchers, bills, and supporting material showing only repair and maintenance of old and existing assets. On those factual findings, the amounts were treated as current repairs rather than capital expenditure, and no substantial question of law arose. Case-Laws Income Tax Tue, 09 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76548