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    <title>Renovation Costs on Rented Showrooms Deemed Capital Expenditure; Equipment Ownership Influences Classification Decision.</title>
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    <description>Expenditure incurred on renovation of showrooms on rented premises - Revenue or capital expenditure - - assessee would continue to be the owner of these equipments, though they were installed in the premises of the dealer - held as capital expenditure - AT</description>
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      <description>Expenditure incurred on renovation of showrooms on rented premises - Revenue or capital expenditure - - assessee would continue to be the owner of these equipments, though they were installed in the premises of the dealer - held as capital expenditure - AT</description>
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