https://www.taxtmi.com/caselaws?id=151801 Expenditure incurred to reclaim land and make lasting improvements for a petrol pump, including filling ditches, raising the land and constructing a wall, is capital in nature and not deductible as revenue expenditure in computing income under section 10 of the Income-tax Act, 1922. The fact that the assessee held only a licence over the land did not change the character of the outlay, because the works created an enduring advantage and were incurred for capital purposes. The reference was answered against the assessee, and the alternative deduction question did not survive. en-us Tue, 20 Jul 1965 00:00:00 +0530 Mon, 17 Jun 2013 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151801 Expenditure incurred to reclaim land and make lasting improvements for a petrol pump, including filling ditches, raising the land and constructing a wall, is capital in nature and not deductible as revenue expenditure in computing income under section 10 of the Income-tax Act, 1922. The fact that the assessee held only a licence over the land did not change the character of the outlay, because the works created an enduring advantage and were incurred for capital purposes. The reference was answered against the assessee, and the alternative deduction question did not survive. Case-Laws Income Tax Tue, 20 Jul 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151801