https://www.taxtmi.com/caselaws?id=8257 Expenditure incurred to construct temporary kachcha roads and a culvert for seasonal transport of sugarcane was held to be revenue in nature because it was laid on public land, became unusable after the season, and created no enduring asset or advantage. The court treated the recurring business necessity and the verifiable factual basis as decisive, and allowed deduction under section 10(2)(xv) of the Indian Income-tax Act, 1922. en-us Thu, 04 Mar 1971 00:00:00 +0530 Mon, 06 Apr 2009 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8257 Expenditure incurred to construct temporary kachcha roads and a culvert for seasonal transport of sugarcane was held to be revenue in nature because it was laid on public land, became unusable after the season, and created no enduring asset or advantage. The court treated the recurring business necessity and the verifiable factual basis as decisive, and allowed deduction under section 10(2)(xv) of the Indian Income-tax Act, 1922. Case-Laws Income Tax Thu, 04 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8257