https://www.taxtmi.com/caselaws?id=213739 The High Court dismissed the appeals related to the nature of expenditure on replacement of moulds and dies, affirming that such expenditure was revenue in nature and did not confer enduring benefits. Additionally, the Court upheld the adjustment of losses from the 100% export-oriented unit against other business income under Section 10B for the relevant assessment years. en-us Wed, 30 May 2012 00:00:00 +0530 Mon, 04 Jun 2012 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213739 The High Court dismissed the appeals related to the nature of expenditure on replacement of moulds and dies, affirming that such expenditure was revenue in nature and did not confer enduring benefits. Additionally, the Court upheld the adjustment of losses from the 100% export-oriented unit against other business income under Section 10B for the relevant assessment years. Case-Laws Income Tax Wed, 30 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213739