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    <title>2015 (10) TMI 1277 - ITAT CHENNAI</title>
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    <description>The Tribunal upheld the decision to treat expenses on leasehold land as capital expenditure, disallowing loading and unloading charges and tractor rent. The appeal was dismissed due to lack of substantiated arguments, with the Tribunal finding no violation of natural justice principles in the proceedings.</description>
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      <description>The Tribunal upheld the decision to treat expenses on leasehold land as capital expenditure, disallowing loading and unloading charges and tractor rent. The appeal was dismissed due to lack of substantiated arguments, with the Tribunal finding no violation of natural justice principles in the proceedings.</description>
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