https://www.taxtmi.com/caselaws?id=77863 The High Court of Himachal Pradesh held that the expenditure on stamp duty and registration charges incurred during the execution of a lease agreement for a fruit processing plant should be treated as revenue expenditure, contrary to the Karnataka High Court's view. The court considered the decisions of other High Courts and concluded that such expenses, even in connection with capital expenditure, should be categorized as revenue expenditure. As a result, the appeal by the Revenue was dismissed, with no order as to costs. en-us Tue, 12 Aug 2008 00:00:00 +0530 Sat, 06 May 2017 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77863 The High Court of Himachal Pradesh held that the expenditure on stamp duty and registration charges incurred during the execution of a lease agreement for a fruit processing plant should be treated as revenue expenditure, contrary to the Karnataka High Court's view. The court considered the decisions of other High Courts and concluded that such expenses, even in connection with capital expenditure, should be categorized as revenue expenditure. As a result, the appeal by the Revenue was dismissed, with no order as to costs. Case-Laws Income Tax Tue, 12 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77863