https://www.taxtmi.com/caselaws?id=173987 Expenditure on repairs and renovation of a cinema hall was treated as capital in nature, incurred before business commencement, and therefore outside both current repairs and revenue deduction provisions; the assessee also failed to prove the nature and details of the work. Legal expenses incurred in proceedings concerning a sale certificate were likewise characterised as capital expenditure because they were directed to completing and perfecting title to a capital asset, not to ordinary business operations. In both instances, the amounts were treated as non-deductible under the income-tax allowance rules. en-us Tue, 19 Feb 1963 00:00:00 +0530 Fri, 25 Sep 2015 18:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173987 Expenditure on repairs and renovation of a cinema hall was treated as capital in nature, incurred before business commencement, and therefore outside both current repairs and revenue deduction provisions; the assessee also failed to prove the nature and details of the work. Legal expenses incurred in proceedings concerning a sale certificate were likewise characterised as capital expenditure because they were directed to completing and perfecting title to a capital asset, not to ordinary business operations. In both instances, the amounts were treated as non-deductible under the income-tax allowance rules. Case-Laws Income Tax Tue, 19 Feb 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173987