https://www.taxtmi.com/caselaws?id=326786 The tribunal upheld the Revenue's decision, treating the entire expenditure of Rs. 8,39,482/- as capital in nature, allowing depreciation instead of the repair and maintenance claim. The tribunal emphasized that the nature of the expenditure, not the occupancy arrangement or accounting treatment, determines deductibility. The assessee's appeal was dismissed on January 29, 2016. en-us Fri, 29 Jan 2016 00:00:00 +0530 Mon, 25 Apr 2016 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326786 The tribunal upheld the Revenue's decision, treating the entire expenditure of Rs. 8,39,482/- as capital in nature, allowing depreciation instead of the repair and maintenance claim. The tribunal emphasized that the nature of the expenditure, not the occupancy arrangement or accounting treatment, determines deductibility. The assessee's appeal was dismissed on January 29, 2016. Case-Laws Income Tax Fri, 29 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326786