https://www.taxtmi.com/caselaws?id=183834 The appellant, a Civil Contractor, claimed an expenditure of Rs. 10 lacs for business procurement and development charges. The Assessing Officer disallowed the claim, and the Commissioner of Income Tax upheld the decision. The Tribunal found the payment to be capital expenditure, not incurred for the appellant's business purpose, leading to the dismissal of the appeal due to lack of evidence establishing the business purpose of the payment. en-us Wed, 31 Mar 2010 00:00:00 +0530 Wed, 22 Jun 2016 17:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183834 The appellant, a Civil Contractor, claimed an expenditure of Rs. 10 lacs for business procurement and development charges. The Assessing Officer disallowed the claim, and the Commissioner of Income Tax upheld the decision. The Tribunal found the payment to be capital expenditure, not incurred for the appellant's business purpose, leading to the dismissal of the appeal due to lack of evidence establishing the business purpose of the payment. Case-Laws Income Tax Wed, 31 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183834