https://www.taxtmi.com/caselaws?id=172686 The High Court of Bombay ruled in favor of the assessee, affirming that expenses incurred on repairs of approach roads and resurfacing of kaccha roads inside a factory premises are allowable as revenue expenditure under the Income-tax Act, 1961. The Court emphasized that such expenses are not capital expenditure and directed the Tribunal to address any depreciation claimed on these amounts as capital expenditure in accordance with the Court's decision. No costs were awarded in this case. en-us Fri, 24 Sep 1993 00:00:00 +0530 Thu, 27 Aug 2015 15:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172686 The High Court of Bombay ruled in favor of the assessee, affirming that expenses incurred on repairs of approach roads and resurfacing of kaccha roads inside a factory premises are allowable as revenue expenditure under the Income-tax Act, 1961. The Court emphasized that such expenses are not capital expenditure and directed the Tribunal to address any depreciation claimed on these amounts as capital expenditure in accordance with the Court's decision. No costs were awarded in this case. Case-Laws Income Tax Fri, 24 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172686