https://www.taxtmi.com/caselaws?id=266172 The Tribunal partially allowed the appeal, emphasizing the need for factual verification in determining the nature of expenditure. The decision focused on the capital vs. revenue expenditure issue concerning the replacement of windmill parts. The treatment of the insurance claim was not pursued during the appeal and remained unaddressed in the final decision. en-us Tue, 27 Jan 2015 00:00:00 +0530 Sun, 18 Oct 2015 17:43:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266172 The Tribunal partially allowed the appeal, emphasizing the need for factual verification in determining the nature of expenditure. The decision focused on the capital vs. revenue expenditure issue concerning the replacement of windmill parts. The treatment of the insurance claim was not pursued during the appeal and remained unaddressed in the final decision. Case-Laws Income Tax Tue, 27 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266172