https://www.taxtmi.com/caselaws?id=5451 Amounts found by the Tribunal to be relatable to acquisition of a capital asset could not be treated as capital expenditure converted into revenue expenditure, because that factual finding left no basis for such conversion. The earlier decision in Travancore Sugars and Chemicals Ltd. was inapplicable since it concerned a different question and payments of a nature that excluded any connection with the capital sum. On that basis, the issue was answered against the assessee and the Tribunal's deletion was not sustainable on the ground urged. en-us Tue, 19 Jul 1994 00:00:00 +0530 Tue, 25 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5451 Amounts found by the Tribunal to be relatable to acquisition of a capital asset could not be treated as capital expenditure converted into revenue expenditure, because that factual finding left no basis for such conversion. The earlier decision in Travancore Sugars and Chemicals Ltd. was inapplicable since it concerned a different question and payments of a nature that excluded any connection with the capital sum. On that basis, the issue was answered against the assessee and the Tribunal's deletion was not sustainable on the ground urged. Case-Laws Income Tax Tue, 19 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5451