https://www.taxtmi.com/caselaws?id=260976 Expenditure on re-plastering, re-flooring, replacement of doors, electrical fittings and plumbing in an existing factory building was treated as revenue expenditure where no structural change, new asset or increase in capacity was shown, and the work merely maintained the asset without creating enduring advantage. Commission paid to foreign agents for procuring export orders was not disallowed for want of tax deduction at source where the payment was not shown to be chargeable to tax in the recipients' hands and no technical service element was established; the earlier export-commission circular had been withdrawn only prospectively. The addition was therefore deleted on both grounds. en-us Fri, 24 Apr 2015 00:00:00 +0530 Wed, 17 Jun 2015 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260976 Expenditure on re-plastering, re-flooring, replacement of doors, electrical fittings and plumbing in an existing factory building was treated as revenue expenditure where no structural change, new asset or increase in capacity was shown, and the work merely maintained the asset without creating enduring advantage. Commission paid to foreign agents for procuring export orders was not disallowed for want of tax deduction at source where the payment was not shown to be chargeable to tax in the recipients' hands and no technical service element was established; the earlier export-commission circular had been withdrawn only prospectively. The addition was therefore deleted on both grounds. Case-Laws Income Tax Fri, 24 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260976