https://www.taxtmi.com/caselaws?id=202494 The court held that 40% of the total expenditure should be treated as capital expenditure, as two out of five areas of the study related to capital expenditure. The Tribunal's decision to apportion 20% towards capital expenditure was modified, and the court sustained the addition of 40% of the total payment as capital expenditure. en-us Mon, 29 Nov 2010 00:00:00 +0530 Mon, 05 Sep 2011 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202494 The court held that 40% of the total expenditure should be treated as capital expenditure, as two out of five areas of the study related to capital expenditure. The Tribunal's decision to apportion 20% towards capital expenditure was modified, and the court sustained the addition of 40% of the total payment as capital expenditure. Case-Laws Income Tax Mon, 29 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202494