https://www.taxtmi.com/highlights?id=24836 Reopening of assessment - Nomenclature of a transaction is immaterial while deciding the true nature of the transaction. Thus no hesitation to hold that the expenditure incurred by the assessee company in acquiring exclusive vendor status in terms of the agreement entered into by it is nothing but capital expenditure - AT en-us Mon, 21 Sep 2015 11:58:04 +0530 Mon, 21 Sep 2015 11:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=24836 Reopening of assessment - Nomenclature of a transaction is immaterial while deciding the true nature of the transaction. Thus no hesitation to hold that the expenditure incurred by the assessee company in acquiring exclusive vendor status in terms of the agreement entered into by it is nothing but capital expenditure - AT Highlights Income Tax Mon, 21 Sep 2015 11:58:04 +0530 https://www.taxtmi.com/highlights?id=24836